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. $ 1,450 Direct materials $ 1,320 2,982 Conversion 3,500 4,800 Costs added during March Direct materials $13,040 $ 8,092 Conversion 19,500 19,025 Transferred in from cutting dept. 21,670 Transferred to finished goods 47,000 Determine the ending balances in the Work in Process Inventory accounts of each department. Cutting Binding Ending work in process