Pastry co

Hi sir hope u are doing well it’s kinda long question maybe annoying for u to read it all so I will ask what I don’t understand first in the question they recorded the amortisation and dep wrong instead of recording it in cost of sales they recorded it in operating expenses

Pastry Co is considering the acquisition of a subsidiary in the catering industry. Two companies have been identified as potential acquisitions and extracts from the financial statements of Cook Co and Dough Co have been reproduced below:
Statements of profit or loss for the year ended 30 September 20X7:
Cook Co Dough co
$000 $000
Revenue
21,500 16,300
Cost of sales
(14,545) (8,350)
Gross profit
6,955 7,950
Operating expenses
(1,940) (4,725)
Finance costs
(650) (200)
Profit before tax
4,365 3,025
Income tax
(1,320)
Profit for the year
3,045 (780)
2,245
Notes:
(1) Both companies are owner-managed. Dough Co operates from expensive city centre premises, selling to local businesses and the public. Cook Co is a large wholesaler, selling to chains of coffee shops. Cook Co operates from a number of low-cost production facilities.
(2)
On 1 October 20X6, Dough Co revalued its properties for the first time, resulting in a gain of $30m. The properties had a remaining useful life of 30 years at 1 October 20X6.
Dough Co does not make a transfer from the revaluation surplus in respect of excess depreciation. Cook Co uses the cost model to account for its properties. Dough Co and Cook Co charge all depreciation expenses to operating expenses.
(3)
Cook Co charges the amortisation of its research and development to cost of sales, whereas Dough Co charges the same costs to operating expenses. These costs amounted to $1.2m for Cook Co and $2.5m for Dough Co.
(4)
The notes to the financial statements show that Cook Co paid its directors total salaries of $110,000 whereas Dough Co paid its directors total salaries of $560,000.
(5)
The following ratios have been correctly calculated in respect of Cook Co and Dough Co for the year ended 30 September 20X7:
Gross profit margin
Cook Co Dough Co
32.3%
48.8%
Operating margin
23.3%
19.8%
Return on capital employed
18.8%
8.3%
Required:
(a) Adjust the relevant extracts from Dough Co’s financial statements to apply the same accounting policies as Cook Co and re-calculate Dough Co’s ratios provided in note

So this was the whole question they subtracted the amortisation then added it back to cost of sales but for dep they only subtracted it from operating expenses and not added it back to cost of sales so I m very confused that why they did that didn’t dep just disappeared since it was only recorded in operating expenses and now subtracted from there aswell so what happened to dep