USD Show Me How Calculator 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 61,800 tons from the Casting Department. During July, the Rolling Department completed 71,600 tons, including 15,400 tons of work in process on July 1. The ending work in process inventory on July 31 was 5,600 tons. How many tons were started and completed during July? tons