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 $58,000 annually and one salaried estimator who is paid $52,000 annually. The corporate office has two office administrative assistants who are paid salaries of $38,000 and $31,000 annually. The president's salary is $127,000. How much of these salaries are common fixed expenses?

A) $127,000
B) $110,000
C) $196,000
D) $306,000