Units to be Assigned Costs

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 63,400 tons from the Casting Department in October. During October, the Rolling Department completed 77,200 tons, including 18,200 tons of work in process on October 1. The ending work in process inventory on October 31 was 4,400 tons.

How many tons were started and completed during October

____ tons