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 30,200 tons from the Casting Department. During July, the Rolling Department completed 42,800 tons, including 14,700 tons of work in process on July 1. The ending work in process inventory on July 31 was 2,100 tons. How many tons were started and completed during July?