In: Accounting
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. | $ | 1,900 | ||||
| Direct materials | $ | 1,245 | 2,406 | |||
| Conversion | 2,950 | 4,750 | ||||
| Costs added during March | ||||||
| Direct materials | $ | 11,640 | $ | 9,456 | ||
| Conversion | 17,400 | 19,775 | ||||
| Transferred in from cutting dept. | 21,670 | |||||
| Transferred to finished goods | 35,000 | |||||
Determine the ending balances in the Work in Process Inventory
accounts of each department
| cutting | binding | |
| ending work in process |