The planned cost of the inventory materials of Company C, which belongs to Lihe Co., Ltd., is 65,438+0 in March, and the actual cost is 65,438+0,200,000 yuan.

( 1)(2320- 19680)/( 120000+500000)=-2.8%

(2) 300000*-2.8%=-8400

(3) 300000*( 1-2.8%)=29 1600

(4) 120000+500000-300000=320000

(5) 320000*( 1-2.8%)=3 1 1040