1) What percentage did the output value increase in the third quarter compared with the second quarter?

(432-400)÷400=32÷400=8%

2) The planned growth rate in the fourth quarter is 2 percentage points higher than that in the third quarter, so what is the output value in the fourth quarter?

432×( 1+8%+2%)

=432× 1. 1

= 4.752 million yuan

3) If the output value in the second quarter is 5% higher than that in the first quarter, what about the output value in the first quarter?

400 ÷ (1+5%) = 400 ÷1.05 ≈ 381,000 yuan.