June 15 Q1 b(i)

Hi, I had a q. I’m confused

For Revenue, at YE 31 Mar 15

Revenue for Bycomb is 24,200 and Cyclip is 10,800.

There is a note.. Sales from Bycomb to Cyclip in the post-acquisition period were $3 million at a mark-up on cost of 20%. Cyclip
had $420,000 of these goods in inventory as at 31 March 2015

Bycomb has 80% and 9 months pst-acq when consolidating.

I thought the pup would be: 20/120 x 420,000 = 70,000.

And then when consolidating it’s 24,200 + 8100 – 70 = 32, 230.

why is the Pup adjustment missing in the answers? I’m confused