Here we follow the reverse process of MUX in finding the levels and deocder at each level
At last level Y/B=Output
if ouput < B then we use 1 more level i.e. level 1 with one decoder
if output >B then keep on dividing with output and increasing the levels.
e.g. 4:16 realize by 3:8
last level 16/8=2 3:8 decoder
level1 =1 3:8 decoder
total 2 level 3 3:8 decoder.