DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $69,750 annually and one salaried estimator who is paid $39,500 annually. The corporate office has two office administrative assistants who are paid salaries of $50,750 and $33,550 annually. The president's salary is $192,000. How much of these salaries are common fixed expenses?

a. $192,000

b. $276,300

c. $84,300

d. $332,050