How much of these sale dies are common fixed expenses?

Construction has two divisions Remodeling and New Home Construction Each d. son has an on-site supervisor who is paid a salary of $118, 000 annually and one salaried estimator who is paid $64, 000 annually. The corporate office has two office administrative assistants who are paid salaries of $68, 000 and $46, 000 annually. The presidents salary is $180, 000. How mu Ch of these salaries are common fixed expenses? $180, 000 $294,000 $114,000 $398,000