A cosmetics company has two production cost centres (X and Y) and two service cost centres (V and W). the following overheads have been apportioned and allocated to the four cost centres. Cost centre X Y V W Apportioned and allocated overhead ($) 60,000 80,000 40,000 100,000 The company has calculated the following usage of V and W’s services. Cost centre X Y V W Use of V’s services 60% 30% NIL 10% Use of W’s services 80% 20% NIL NIL How much would cost centre X’s total overhead cost be if the company used the step down approach to re-approtion service cost centre overhead?