t
WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site
supervisor who is paid a salary of [tex]$70,000 annually and one salaried estimator who is paid $[/tex]40,000 annually.
The corporate office has two office administrative assistants who are paid salaries of [tex]$44,000 and $[/tex]34,000
annually. The president's salary is $144,000. How much of these salaries are common fixed expenses?