Units to be Assigned Costs

Carbon 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 58,300 tons from the Casting Department in October. During October, the Rolling Department completed 66,200 tons, including 13,100 tons of work in process on October 1. The ending work in process inventory on October 31 was 5,200 tons.

How many tons were started and completed during October?