WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $122,000 annually and one salaried estimator who is paid $66,000 annually. The corporate office has two office administrative assistants who are paid salaries of $70,000 and $47,000 annually. The president's salary is $183,000. How much of these salaries are common fixed expenses?