Given: The accounting data for ACME Corp. in 2019 is as follows: Raw Material purchased : 500 K$ RM Inv./31.12.2017: 100 Direct Labour used : 300 K$ RM Inv./31.12.2018 : 200 Variable Factory Overhead : 100 K$ FG Inv./31.12.2017 : 75 Fixed Factory Overhead : 200 K$ FG Inv./31.12.2018: 25 Annual prod. & sale volume : 10 Kunits WIP Inv./31.12.2017: 0 Unit sale price : 120 $ WIP Inv./31.12.2018 0 Required: Calculate; a) The amount of raw material used in 2018; b) Cost of goods produced in 2018; c) Total variable cost; d) CMR and VCR; e) The accountant has calculated the depreciation cost 50 K$ less than it should have been. To correct this error, which of the figures in the "given" section should be changed, and by how much