5

WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $110,000 annually and one salaried estimator who is paid $60,000 annually. The corporate office has two office administrative assistants who are paid salaries of $64,000 and $44,000 annually. The president's salary is $174,000. How much of these salaries are common fixed expenses?