WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $70,000 annually and one salaried estimator who is paid $40,000 annually. The corporate office has two office administrative assistants who are paid salaries of $44,000 and $34,000 annually. The president's salary is $144,000. How much of these salaries are common fixed expenses? Multiple Choice $78,000 $222,000 $144,000 $278,000