ACCA Consolidation Study Hub practice question

Winter Co purchased 80% of Summer Co on 1 July 20X6. Winter Co made sales of $1,000,000 to Summer Co during 20X6 that were spread evenly through the year. At the year end of 31 December 20X6 20% of these were still in inventory. Winter Co sells its goods on a 25% profit margin. The correct answer is A. Answer A recognises that only half the sales were made when Summer Co was a subsidiary. Intra group sales is $500,000 = $1,000,000 × 50% because half of the trading was before Summer Co was purchased by Winter Co. Therefore, removal of intra-group sales would be DR Sales $500,000, CR Cost of sales $500,000. Unrealised profit is $50,000 = $1,000,000 × 25% × 20%. Removal of unrealised profit would be DR Cost of sales $50,000, CR Closing inventory $50000. Shouldn't the answer be Dr Sales 500000 Cr Cost of sales 475000 Cr Inventory 25000 Since we are calculating Unrealised profits on post acquisition intra-group transaction?