28. Jackson Construction Company has two divisions: Remodeling and New Construction. Each division has an on-site supervisor, who is paid a salary of $62,000 annually, and a salaried estimator, who is paid $36,000 annually. The corporate office has two office administrative assistants who are paid salaries of $40,000 and $32,000 annually. The president's salary is $138,000. How much of these salaries are common fixed expenses?

Group of answer choices

$72,000

$210,000

$308,000

$138,000