Please solve and explain:

DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $66,000 annually and one salaried estimator who is paid $49,500 annually. The corporate office has two office administrative assistants who are pald salaries of $54,750 and $47,500 annually. The president's salary is $150,000. How much of these salaries are common fixed expenses? O $150,000 O s252.250 S102.250 O $304.250