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 56,800 tons from the Casting Department. During July, the Rolling Department completed 65,000 tons, including 12,200 tons of work in process on July 1. The ending work in process inventory on July 31 was 4,000 tons. How many tons were started and completed during July? tons