Azule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information below for a recent month.?

	Cutting	Binding
Beginning work in process
Transferred in from cutting dept.		$ 1,200
Direct materials	$ 845	1,926
Conversion	2,600	3,300
Costs added during March
Direct materials	8,240	6,356
Conversion	11,100	18,575
Transferred in from cutting dept.		15,685
Transferred to finished goods		30,000

Determine the ending balances in the Work in Process Inventory accounts of each department.?

	Cutting	Binding
Ending work in process

Thank you.