The company completed 14,000 units during March. Manufacturing costs incurred during March were direct materials costs of $200,000 and conversion costs of $300,000. Inventory at March 1 was carried at a cost of $ 15 comma 000$15,000 ​(direct materialslong dash—$ 5 comma 000$5,000 and conversion costslong dash—$ 10 comma 000$10,000​).