QS 16-20 Transfer of costs; ending WIP balances LO C3 Az ule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information recent month. Cutting Binding Beginning work in process Transferred in from cutting dept. Direct materials Conversion s 2,300 $1,120 1,998 3,000 4,950 Costs added during March Direct materials Conversion Transferred in from cutting dept. Transferred to finished goods $11,540 8,712 18,300 19,925 21,385 44,800 Determine the ending balances in the Work in Process Inventory accounts of each department. Cutting D Binding Ending work in process