Allentown, Inc., is a company with two segments, X and Y. Its revenues and expenses for 2019 follow:

Segment Segment X Y Total Net sales $96,000 $144,000 $240,000 Direct expenses:* Cost of goods sold 45.000 99,000 144,000 Selling 13,680 7,200 20,880 Administrative: Uncollectible accounts 3,000 1,800 4,800 Insurance 2,400 1,200 3,600 Interest 480 240 720 Indirect expenses (all fixed): Selling 18,000 Administrative 25,200 "All the direct expenses are variable except insurance and interest, which are fixed