DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $66,500 annually and one salaried estimator who is paid $50,000 annually. The corporate office has two office administrative assistants who are paid salaries of $61,750 and $46,750 annually. The president's salary is $169,500. How much of these salaries are common fixed expenses?

$169,500

$278,000

$108,500

$330,500