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 61,500 tons from the Casting Department. During July, the Rolling Department completed 64,500 tons, including 8,500 tons of work in process on July 1. The ending work in proces inventory on July 31 was 5,500 tons. How many tons were started and completed during July? tons