Azule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information below for a recent month Cutting Binding $ 2,000 $ 1,345 2,934 3,000 3,550 Beginning work in process Transferred in from cutting dept. Direct materials Conversion Costs added during March Direct materials Conversion Transferred in from cutting dept. Transferred to finished goods $13, 140 $ 7,720 17,700 19,175 16,255 45,000 Determine the ending balances in the Work in Process Inventory accounts of each department Cutting Binding Ending work in process