WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on$-$site supervisor who is paid a salary of $$122,000$

annually and one salaried estimator who is paid $$66,000$ annually. The corporate office has two office administrative assistants who are paid salaries of

$$70,000$ and $$47,000$ annually. The president's salary is $$183,000.$ How much of these salaries are common fixed expenses?