The Brody Manufacturing Company has the following balances (in millions) as of December 31, 20X1:

WIP inventory …………………………………………. $ 18

Finished-goods inventory ………………………………. 180

Direct-materials inventory ………………………………. 74

Factory overhead incurred ……………………………… 192

Factory overhead applied at 150% of direct-labor cost … 174

Cost of goods sold ………………………………………. 592

The cost of direct materials purchased during 20X1 was $299. The cost of direct materials requisitioned for production during 20X1 was $242. The cost of goods completed was $630, all in millions.

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