The Ramakrishnan Manufacturing Company has the following balances (in millions) as of December 31, 2011:

WIP inventory ..............................................................................$ 14
Finished-goods inventory ............................................................175
Direct-materials inventory .............................................................65
Factory overhead incurred ..........................................................180
Factory overhead applied at 150% of direct labour cost .........150
Cost of goods sold ........................................................................350

The cost of direct materials purchased during 2011 was $275. The cost of direct materials requisitioned for production during 2011 was $235. The cost of goods completed was $493 (all in millions).

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