F7 (INT) – Mistake in published answers?

Dear Collegues, I looked through the published answers for F7 Jun’11 Int. and it seems that I’ve found a mistake in Q1. The qusetion says that S sells goods to P for USD 40mn after S was aquired (see iii). The aquicition happens exactly at the middle of the year. Hence, when consolidating revenue, we should take S’s sales (amounting to 240mn), substract 40mn and devide by two. In monetary terms: (240 – 40)/2 = 100. BUT the answers suggest that we should first devide by two and then substract 40, namely (240/2 – 40) = 80. It seems absolutely incorrect to me, because ‘overstated’ revenue of 40mn was recorded in 2H (after the aquicition). Am i right? TY.