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.				$	2,100
Direct materials	$	1,495			2,670
Conversion		3,700			4,500
Costs added during March
Direct materials	$	9,740		$	6,480
Conversion		19,050			18,575
Transferred in from cutting dept.					21,385
Transferred to finished goods					37,000

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