DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $72,000 annually and one salaried estimator who is paid $43,750 annually. The corporate office has two office administrative assistants who are paid salaries of $53,500 and $35,000 annually. The president's salary is $168,750. How much of these salaries are common fixed expenses?

$168,750

$257,250

$88,500

$315,250