For the structural tube shape, the total area required for the calculation will be divided into two portions.
To determine the shear stress at , first make a cut through the rectangular tube shape at . Cut parallel to the axis of bending. The width of the surface exposed by this cut is in the transverse shear stress equation.
To compute , consider the area starting at the cut line and extending away from the neutral axis of the rectangular tube shape. For point , cut horizontally at and extend downward.