Units to be Assigned Costs 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 46,300 tons from the Casting Department. During July, the Rolling Department completed 54,800 tons, including 12,700 tons of work in process on July 1. The ending work in process inventory on July 31 was 4,200 tons. How many tons were started and completed during July? tons