Eons Chemicals has the following balances (in millions) on December 31, 20X1:

Factory overhead applied … $960

Cost of goods sold ………… 975

Factory overhead incurred … 950

Direct-materials inventory ….. 55

Finished-goods inventory ….. 95

WIP inventory ……………. 988

The cost of goods completed was $970. The cost of direct materials requisitioned for production during 20X1 was $328. The cost of direct materials purchased was $225. Factory overhead was applied to production at a rate of 160% of direct-labor cost.

Compute the beginning inventory balances of direct materials, WIP, and finished goods. Make these computations before considering any possible adjustments for over applied or under applied overhead.