DC Construction has two divisions $($Remodeling and New Home Construction$)$ and a corporate office. The Remodeling Division has one on$-$site supervisor who is paid a satary of $$62,000$ annually and one salarled estimator who is paid $$36,000$ annually. The New Home Construction Division has one on$-$site supervisor who is paid a salary of $$62,000$ annually and one salaried estimator who is paid $$36,000$ annually. The corporate office has two office administrative assistants, who are pald salaries of $$40,000$ and $$32,000$ annually, and the President, who is paid a salary of $$138,000$ annually. None of the corporate office expenses would be elliminated if either the Remodeling or New Home Construction divisions were eliminated. How much of the $$406,000$ in total salaries are common fixed expenses?