Each day, wilson waxes distills several thousand gallons of petroleum byproducts into liquid paraffin. the company must then choose whether to bottle and sell the paraffin as is or process it into candles. based on this description, which of the costs listed below would not be considered a joint cost? a : the direct labor costs associated with distilling the petroleum byproducts. b : the administrative costs associated with tracking and receiving incoming shipments of petroleum byproducts. c : the maintenance costs associated with the distillation equipment. d : the direct labor costs associated with bottling the liquid paraffin.