the j company has the following balances (in mil) as of December 31, 19x2

work in process inventory 80

finished goods inventory 140

direct material inventtory 50

factory overhead incurred 200

factory overhead applied 180

cost of good sold 400

the cost of direct materials purchsed during the year was $190. the cost of direct materials requisitioned for productin during the year was $170. the cost of goods completed was $380, all in millions. factory overhead was applied at a rate of 180% of direct labor cost.

before considering any year-end adjustments for over or underapplied overhead, compute the beginning inventory balance of directo materials, work in process and finished goods