QS 16-20 Transfer of costs; ending WIP balances LO C3 Azule Co. manufactures in two sequential processes, cutting and binding. The two departments report the information below for a recent month. Cutting Binding $ 1,300 $ 1, 1952,454 3,550 3,350 Beginning work in process Transferred in from cutting dept. Direct materials Conversion Costs added during March Direct materials Conversion Transferred in from cutting dept. Transferred to finished goods $13,949 $ 9,084 15,150 19,925 15,685 48,000 Determine the ending balances in the Work In Process Inventory accounts of each department. Cutting Binding Ending work in process