7 WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $98,000 annually and one salaried estimator who is paid $54,000 annually. The corporate office has two office administrative assistants who are paid salaries of $58,000 and $41,000 annually. The president's salary is $165,000. How much of these salaries are common fixed expenses? Multiple Choice $165,000 $264,000 $99,000 $348,000 $ 175 8 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 7,250 6,950 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed posts: $ $ $ 31 61 25 $ 25 Fixed manufacturing overhead Fixed selling and administrative expense $195, 750 $ 29,700 8 What is the unit product cost for the month under variable costing