Consolidation – Revision kit

Dear Tutor,

Please help me check 2 questions in Revision kit F3 – BPP (2016), I think they maybe gave the wrong answer for 2 questions.

1/ Question 26.25/ p126 Revision kit F3 – BPP (2016)

X Co acquired 80% of the equity share capital in Y Co on 31 July 20X6. Extracts from the 2 companies’ statement of profit or loss for the year ended 30 September 20X6 were as follows:

Revenue (X Co) = 3.4 million Cost of sales (X Co) = 1.5 million
Revenue (Y Co) = 2.4 million Cost of sales (Y Co) = 1.8 million

During the year ended 30 September 20X6, Y Co sold goods for $5,000 each month to X Co, at a mark up of 25%. At the end of the year X Co had 50% of these goods left in inventory.
What is the group profit for the year ended 30 September 20X6?
A. 1.901 million
B. 2.001 million
C. 2.004 million
D. 1.904 million

BPP’s answer:
“unrealised profit = $1,000 for 2 months: August, September
Total revenue = (3,400 + 400 – 10) = 3,790
Total cost of sales = (1500 + 300 – (10+1)) = 1,789

Group profit = 3,790 – 1,789 = 2,001 => B is his answer”

My answer:
“unrealised profit = $1,000 for 2 months: August, September
Total revenue = (3,400 + 400 – 10) = 3,790
Total cost of sales = (1500 + 300 – (10)+1) = 1,791

Group profit = 1,999 => No corrected answer in this question”

2/ Question 26.27/ p126 Revision kit F3 – BPP (2016)
P owns 80% of the equity share capital of S. The profit after tax of S for the year ended 31 December 20X6 was $60 million. During 20X6, P sold goods to S for $4 million at cost plus 20%. At the year end 50% of these goods were left in the inventory of S.

What is the NCI share of the after-tax profit of S for the year ended 31 December 20X6?

A. $11.36 million
B. $11.6 million
C. $11.68 million
D. $ 12 million

BPP’s answer: C

My answer: D
NCI share of the after-tax profit of S = 60 * 20% = 12 million

Could you help me to clarify 2 questions!
Thank you so much.