Question: 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

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 $ 1,245 2,406
Conversion 2,950 4,750
Costs added during March
Direct materials $ 11,640 $ 9,456
Conversion 17,400 19,775
Transferred in from cutting dept. 21,670
Transferred to finished goods 35,000

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

cutting binding
ending work in process

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