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 76,600 tons from the Casting Department. During July, the Rolling Department completed 91,400 tons, including 17,900 tons of work in process on July 1. The ending work in process inventory on July 31 was 3,100 tons. How many tons were started and completed during July? tons