Use the following Lumens, Inc. information for questions #6 - #8: Lumens, Inc. is a lampshade manufacturer who uses a process costing system and calculates per-unit costs using the weighted average method. The following month of August data relates to the first production department (the Canvas Department) of its Golden Shade line of lampshades; Beginning Work-in-Process Inventory: 300 units, 75% complete with respect to conversion. Ending Work in Process Inventory: 400 units, 25% complete with respect to conversion All direct materials are added at the beginning of the process, and conversion costs are assumed to be incurred uniformly throughout production. Over the course of the month, 5.100 units were completed and transferred out. How many units were started in the Canvas Department during the month of August? 5,200 5.100 5,400 5,500