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. $ 2,050 Direct materials $ 1,470 2,046 Conversion 3,600 4,350 Costs added during March Direct materials $ 10,240 $ 7,224 Conversion 17,250 19,925 Transferred in from cutting dept. 16,255 Transferred to finished goods 39,000 Determine the ending balances in the Work in Process Inventory accounts of each department.