Elliott Corporation has three segments. Following are the results of operations for 2019.

Segment Segment Segment A B C Total Sales $36,000,000 $21,600,000 $14,400,000 $72,000,000 Variable expenses 25,920,000 12,240,000 9,720,000 47,880,000 Fixed expenses: Direct 5,040,000 1,800,000 720,000 7,560,000 Indirect 3,600,000Segment Segment Segment A B C Assets directly used by and identified with the segment $50,400,000 $28,800,000 $14,400,000