The Rinky-Dink Manufacturing Company has the following balances as of December 31, 20X4: (Figures are in millions)

WIP inventory : $14

Finished Goods Inventory : $205

Direct Materials: $65

Factory Overhead Incurred: $180

Factory Overhead Applied at 150% of direct labor cost: $150

Costs of Goods Sold: $350

The cost of Direct materials purchased during 20X4 was $305. The cost of direct materials requisitioned for production during 20X4 was $265. The cost of goods completed was $523 (all in millions)

Before considering any year-end adjustments for overapplied or underapplied overhead. Compute the beginning inventory balances of direct materials, WIP and finished goods.