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 $ 4,379 $ 7,858 Costs added this period Direct materials 13,540 8,092 Conversion 16,050 19,625 Transferred from Cutting to Binding $ 21,670 Transferred from Binding to finished goods 43,000 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. Cutting Binding Ending work in process inventory