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WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site
supervisor who is paid a salary of \($70,000 annually and one salaried estimator who is paid $\)40,000 annually.
The corporate office has two office administrative assistants who are paid salaries of \($44,000 and $\)34,000
annually. The president's salary is $144,000. How much of these salaries are common fixed expenses?
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