Kaplan Section A Q12

Hi!

Appreciate assistance with the following:

Question:
12 Amco Plc carries out research and development. In the year ended 30 June 20X5, Amco
incurred costs in relation to project X of $750,000. These were incurred at the same
amount each month up to 30 April 20X5, when the project was completed. The product
produced by the project went on sale from 31 May 20X5
The project had been confirmed as feasible on 1 January 20X5, and the product produced
by the project was expected to have a useful life of five years. Amortisation is charged on a
monthly basis.
What is the carrying value of the development expenditure asset as at 30 June 20X5?

Answer starts with: The costs of $750,000 relate to ten months of the year. Therefore per month the costs were $75,000…. and etc.

My question is: Why 10 months ?

Thanks in advance)