Carrying amount of an investment in an associate in case of URP

Hi Mike, in the exam of June15, Q.18 the solution states:
Investment at cost 1200
Share of post-acq. profit 150
URP in inventory -15
Carrying amount 1335

However, in a similar exercise in my BPP book (ex.11. pag. 413) the solution only sums up Investment at cost + share of post acq. profit.
A note further specifies that “URP will be credited to group inventory, not investment in associate”.

Thanks
Luigina