Jabari Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 71,400 tons from the Casting Department in October. During October, the Rolling Department completed 81,500 tons, including 14,400 tons of work in process on October 1 . The ending work in process inventory on October 31 was 4,300 tons. How many tons were started and completed during October? X tons