Assume that the following events occurred at a division of Generic Electric for March of the current year: 1. Purchased $90 million in direct materials. 2. Incurred direct labor costs of $50 million. 3. Determined that manufacturing overhead was $80 million. 4. Transferred 80 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: (