Kraus Steel Company has two departments, Casting and Roling In the folling Department, ingots from the Casting Departiment are rolled into steel sheet. The Melling Department recelved 73,400 tons from the Casting Oepartment in October, Ounng October, the Rolling Department completed 27 ,600 tons, including f, 100 tons of work in grocess on October 1 . T] 9o work in process lwentory on October 31 wat 3,700 tons. How many toms were started. and completed during october?