Azule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information below for a recent month. Conversion Cutting Binding Beginning work in process Transferred in from cutting dept. Direct materials $ 1,345 $ 2,100 2,214 3,400 4,700 $12,440 $ 8,464 Conversion 18,150 19,325 24,520 41,000 Costs added during March Direct materials Transferred in from cutting dept. Transferred to finished goods Determine the ending balances in the Work in Process Inventory accounts of each department. Cutting Binding Ending work in process