Oak Ridge 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 48,200 tons from the Casting Department. During July, the Rolling Department completed 59,800 tons, including 15,000 tons of work in process on July 1. The ending work in process inventory on July 31 was 3,400 tons. How many tons were started and completed during July? tons