What goes into manufacturing a product?

AFTER READING CHAPTER 1 AND 2, Pick a simple product; Prepare a list of what goes in to making this product. Categorize each ingredient as discussed in the reading. ie: Raw Materials, Direct Materials, Direct Labor, Manufacturing overhead (Indirect Materials and Indirect Labor) Submit.

This is what I submitted:

Production of Bouncy Balls
Manufacturing Costs					$58,000
	Direct Materials					$45,000
	Direct Labor					$13,000
	Manufacturing Overhead				$4,000
		Indirect Labor				$2,000
		Indirect Materials				$2,000
Nonmanufacturing Costs					$42,500
	Selling Expenses					$25,000
	Administrative Expenses					$17,500
Cost Categories
Product Costs			$62,000
Period Cost			$42,500
Conversion Cost			$17,000
Prime Cost			$58,000

This was my teachers response:

Your summary categories are correct but not what I asked for. I asked that the categories be DM, DL & MOH

Please go back and read the directions of the assignment.

I am unsure what she is specifically looking for?