WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $130,000 annually and one salaried estimator who is paid $70,000 annually. The corporate office has two office administrative assistants who are paid salaries of $74,000 and $49,000 annually. The president's salary is $189,000. How much of these salaries are common fixed expenses?

Multiple Choice

• $123,000

• $428,000

• $312,000

• $189,000