Assume that the following events occurred at a division of Generic Electric for March of the current year: 1. Purchased $80 million in direct materials. 2. Incurred direct labor costs of $45 million. 3. Determined that manufacturing overhead was $92 million. 4. Transferred 70 percent of the materials purchased to work-in-process. 5. Completed work on 80 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: (Do not round your intermediate calculations. Enter your final answers in millions rounded to 2 decimal places.) Amount a. Transfers-in (TI) b Transfers-out (TO) c. Ending balance (EB) million million million