TB MC Qu$.6-78($Algo$)$ WV Construction has two divisions: Remodeling $...$

WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on$-$site supervisor who is paid a salary of $$138,000$ annually and one salaried estimator who is paid $$74,000$ annually. The corporate office has two office administrative assistants who are paid salaries of $$78,000$ and $$51,000$ annually. The president's salary is $$195,000.$ How much of these salaries are common fixed expenses?

$00$:$35$:$01$

Multiple Choice

$$195,000$

$$324,000$

$$129,000$

$$448,000$