WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $78,000 annually and one salaried estimator who is paid $44,000 annually. The corporate office has two office administrative assistants who are paid salaries of $48,000 and $36,000 annually. The president's salary is $150,000. How much of these salaries are common fixed expenses?

• $234,000

• $84,000

• $150,000

• $298,000