The Detroit Manufacturing Company has the following balances (in millions) as of December 2020: 

The cost of direct materials purchased during 2020 was $897. The cost of direct materials requisitioned for production during 2020 was $726. The cost of goods completed was $1,890 in millions. 

Before considering any year-end adjustments for overapplied or underapplied overhead, compute the beginning inventory balances of direct materials, WIP, and finished goods.

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WIP inventory Finished-goods inventory Direct-materials inventory Factory overhead incurred Factory overhead applied at 150% of direct-labor cost Cost of goods sold $ 54 540 222 576 522 1,776