Assume that the following events occurred at a division of Generic Electric for March of the current year.
1. Purchased \(\$ 30\) million in direct materials.
2. Incurred direct labor costs of \(\$ 16\) million.
3. Determined that manufacturing overhead was \(\$ 27\) million.
4. Transferred 80 percent of the materials purchased to work in process.
5. Completed work on 75 percent of the work in process. Costs are assigned equally across all work in process.
6. The inventory accounts have no beginning balances. All costs incurred were debited to the appropriate account and credited to Accounts Payable.

Required
Give the amounts for the following items in the Work-in-Process account:

a. Transfers-in \((T I)\).

b. Transfers-out \((T O)\).

c. Ending balance \((E B)\).