Please help me

DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $110,000 annualy and one salaried estimator who is paid $60,000 annually. The corporate office has two office administrative assistants who are paid salaries of $64,000 and $44,000 annually. The presidents salary is $174.000. How much of these salaries are common fixed expenses? O $174.000 O $282.000 O $108.000 O $378,000