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.				$	1,900
Direct materials	$	1,420			2,286
Conversion		3,650			3,350
Costs added during March
Direct materials	$	13,340		$	9,704
Conversion		13,500			19,625
Transferred in from cutting dept.					23,095
Transferred to finished goods					46,000

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

	cutting	binding
ending work in process