WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on$-$site supervisor who is paid a salary of $$102,000$ annually and one salaried estimator who is paid $$56,000$ annually. The corporate office has two office administrative assistants who are paid salaries of $$60,000$ and $$42,000$ annually. The president's salary is $$168,000.$ How much of these salaries are common fixed expenses?

Select one:

a$.$ $$358,000$

b$.$ $$102,000$

c$.$ $$168,000$

d$.$ $$270,000$