21.

DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $138,000 annually and one salaried estimator who is paid $74,000 annually. The corporate office has two office administrative assistants who are paid salaries of $78,000 and $51,000 annually. The president's salary is $195,000. How much of these salaries are common fixed expenses?

	$195,000
	$324,000
	$129,000
	$448,000 which is correct, please show work.