Jabari steele company has two deparnentw, casting and rolling. in the rolling department, ingots from the casting department are rolled into steel sheet. The rolling department received $44,000$ tons from the casting department in october. During october, the rolling department completed $56,000$ tons including $15,100$ tons of work in process on october $1.$ The ending work in process inventory on october $31$ was $3,100$ tons