The following is a list of costs and amounts for Stelia Industries' latest month. Stelia makes one product, a metallic, reusable water bottle.

Stainless steel sheet metal $ 6,523 Rubber caps 3,284 President's salary 4,752 Shipping to customers 1,154 Wages for maintenance crew 2,865 Insulation for bottles 1,141 Stainless steel finishing solution 585 Sandpaper 256 Advertising expense 6,985 Assembler wages 12,853 Depreciation on office equipment 152 Depreciation on milling machine 3,974 Property tax for factory 1,554 Supervisor salary 3,258

Use the information above to calculate the amounts below. Add up all lists of cost for each classification.

Direct Costs: My total 27,507 was marked wrong.

Stainless steel sheet metal $ 6,523 Rubber caps 3,284 Wages for maintenance crew 2,865 Insulation for bottles 1,141 Stainless steel finishing solution 585 Sandpaper 256 Assembler wages 12,853

Indirect Costs: 21,829 was marked wrong

President's salary 4,752 Shipping to customers 1,154 Advertising Expense 6,985 Depreciation on office equipment 152 Depreciation on milling machine 3,974 Property tax for factory 1,554 Supervisor salary 3,258

Direct Materials: 11,789 was marked wrong

Stainless steel sheet metal $ 6,523 Rubber caps 3,284 Insulation for bottles 1,141 Stainless steel finishing solution 585 Sandpaper 256

Manufacturing Overhead: 8,7,86 was marked wrong Depreciation on office equipment 152 Depreciation on milling machine 3,974 Property tax for factory 1,554 Supervisor salary 3,258

Period Cost: 15,147 was marked wrong President's salary 4,752 Advertising expense 6,985 Depreciation on office equipment 152 Supervisor salary 3,258

Please tell me what I am doing wrong?

Additionally, please tell me why if the company only makes one product not all cost are direct cost? I tried that and that was wrong.