Here is Canvas object wihch demonstrate the problem.

For the structural tube shape, the total area required for the Q calculation will be divided into two portions.

τxy=VQIt

For the orange regions, the first moment of area Q is:


Q=2(5 mm)(60 mm)(70 mm)     =42,000 mm3

For the purple region, the first moment of area Q is:


Q=(90 mm)(5 mm)(97.5 mm)     =43,875 mm3