Assume that the following events occurred at a division of Generic Electric for March of the current year:

1. 1. Purchased $80 million in direct materials.
2. 2. Incurred direct labor costs of $44 million.
3. 3. Determined that manufacturing overhead was $72 million.
4. 4. Transferred 90 percent of the materials purchased to work-in-process.
5. 5. Completed work on 70 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