CSoFP

H acquired an 80%! holding in S on 1 April 2006. From 1/4/2006 to 31/12/2006, S sold goods for $4.3m at mark up of 10% to H. H’s inventory at 31/12/2006 included $2.2m of such inventory. The SOPL for each company for the year to 31/12/2006 showed the following in respect of cost of sales.
H $14.7m
S $11.6m.

What is the cost sale figure to be shown in the CSoPL for the yr ended 31/12/2006

Purp 10/110* 2.2m = $0.2m
Cost of sales = 14.7+ 11.6- 4.3m + purp 0.2m= 19.3m

But Kaplan solu:

Cost of sales 14.7 + 11.6m (9/12* 14.7) – 4.3m + 0.2m = $19.3m

Was time apportioned necessary? Since I still arrive at same figure ?