A manufacturing company has budgeted a manufacturing level of 100,000 units. The manufacturing unit standards are: Quantity Price Cost Raw materials 0,5 kg 20 $/kg 10 $ Direct labor 0,25 h 30 $/h 7,50 Variable FIF 0,5 kg 10 $/kg 5 Fixed FIF 0,5 kg 5 $/kg 2,50 Total 25$ Indirect manufacturing costs are charged according to the kilograms of raw materials used in manufacturing. The results for the year are: Units manufactured 105 000 Raw materials purchased 50 000 kg x 21 $/kg Raw materials used 45 000 kg Direct labor 20 000 h for a total of 650 000 $ Variable FIF 400 000 $ Fixed FIF 350 000 $ Calculate the following differences: 1) price spread for raw materials, 2) yield spread for variable manufacturing overhead, 3) volume variance for fixed manufacturing overhead.