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.			$	2,256
Direct materials	$	1,320		2,046
Conversion		3,150		4,800
Costs added during March
Direct materials		11,140		8,464
Conversion		12,000		19,320
Transferred in from cutting dept.				19,390
Transferred to finished goods				36,000

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

cutting____ Binding___