PUP associates (example 4 from opentuition lecture notes)

Hello,

I just came across that the example 4 (pg122) of opentuition note of chapter 25 Associates (latest version)
If the parent sells to the associate:
Dr Group retained earnings/Cost of sales
Cr Investment in associate (reduce goods to cost to the group)

Example 4 (extract)
During the year, Helvellyn (Parent ) sold goods to Armboth (associate) for $40 million at a margin of 20%. At the reporting date Armboth still held half of the goods in inventory

The answer given is
P S conso
Revenue 1,645 1,280 2,925
COS (1,205) (990) (2,195)
Gross profit 703
Op. costs (190) (120) (310)
Finance cost (55) (30) (85)
Associate (25% x (200 x 6/12)) – 1 (PUP) – 1
(impairment) 23

My question is : why the adjustment is not consolidated cost of sales being added the pup of 1 but deducted from the share of profit of associate?