Units to be Assigned Costs Kraus 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 50,000 tons from the Casting Department in October. During October, the Rolling Department completed 57,300 tons, including 9,800 tons of work in process on October 1. The ending work in process inventory on October 31 was 2,500 tons. How many tons were started and completed during October? X tons- Equivalent Units of Matenals Cost The Rolling Department of Kraus Steel Company had 3,800 tons in beginning work in process inventory (70% complete) on October 1. During October, 53,200 tons were completed. The ending work in process inventory on October 31 was 3,200 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? unite Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 5,193 tons in beginning work in process inventory (90% complete) on October 1. During October, 57,700 tons were completed. The ending work in process inventory on October 31 was 4,039 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units