=+PE 20-1A Job order vs. process costing obj. 1 EE 20-1 p. 900 Practice Exercises 928 Chapter 20 Process Cost Systems Atlas 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 86,200 tons from the Casting Department. During the period, the Rolling Department completed 83,580 tons, including 4,150 tons of work in process at