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.				$	2,350
Direct materials	$	1,145			2,838
Conversion		3,050			3,350
Costs added during March
Direct materials	$	12,040		$	6,852
Conversion		11,250			19,625
Transferred in from cutting dept.					20,530
Transferred to finished goods					37,000

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

	Cutting	Binding
Ending work in process	?	?