MACAU & CO M/J 16

Ma’am IFRS 15 states that- “The costs of fulfilling a contract are recognised as an asset if they do not fall within the scope of another standard (such as IAS 2 Inventories) and the entity expects them to be recovered.”

so then why in part b) the design costs which have been recognised as inventory(WIP- IAS 2 would have been applied by Kowloon) are being considered under IFRS 15’s above rule?