WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $74,000 annually and one salaried estimator who is paid $42,000 annually. The corporate office has two office administrative assistants who are paid salaries of $46,000 and $35,000 annually. The president's salary is $147,000. How much of these salaries are common fixed expenses?

$312,000

Office administrative assistant $ 74,000

Office administrative assistant 49,000

President's salary 189,000

Common fixed expenses is the sum of the mentioned amounts above

= $ 312,000

if that one is not good then here is a other answer

WV Construction two divisions common fixed expenses is $312000

WV Construction two divisions Compensation cost that can't be distributed on a division astute premise are common fixed costs and can't be dispensed toward any office.

Total common fixed expense = $74000 + $49000 + $189000

Total common fixed expense = $312000

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.