Azule Company manufactures in two sequential processes, Cutting and Binding. The two processes report the information below for a recent month.

	Cutting	Binding
Beginning work in process inventory	$ 4,570	$ 8,524
Costs added this period
Direct materials	11,840	6,480
Conversion	17,550	18,725

Transferred from Cutting to Binding	$ 19,675
Transferred from Binding to finished goods	38,000

Determine the ending balances in the Work in Process Inventory accounts for Cutting and for Binding. Hint: Set up T-accounts for Work in Process Inventory for both Cutting and for Binding.