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				$	1,200
Direct materials	$	845			1,926
Conversion		2,600			3,300
Costs added during March
Direct materials	$	8,240		$	6,356
Conversion		11,100			18,575
Transferred in from cutting dept					15,685
Transferred to finished goods					30,000

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