WV Construction Has Two Divisions: Remodeling and New Home Construction

Multiple Choice

WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $142,000 annually and one salaried estimator who is paid $76,000 annually. The corporate office has two office administrative assistants who are paid salaries of $80,000 and $52,000 annually. The president's salary is $198,000. How much of these salaries are common fixed expenses?

A) $198,000
B) $330,000
C) $132,000
D) $458,000