1. 1. Purchased $90 million in direct materials.
2. 2. Incurred direct labor costs of $55 million.
3. 3. Determined that manufacturing overhead was $88 million.
4. 4. Transferred 80 percent of the materials purchased to work-in-process.
5. 5. Completed work on 80 percent of the work-in-process. Costs are assigned equally across all work-in-process.
6. 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: (Do not round your intermediate calculations. Enter your final answers in millions rounded to 2 decimal places.)

A. Transfers-in (TI)

B. Transfers-Out (TO)

C. Ending Balance (EB)