[单选题]
Hillusion acquired 80% of Skeptik on 1 July 20X2. In the post-acquisition period Hillusion sold goods to Skeptik at a price of USD12 million. These goods had cost Hillusion USD9 million. During the year to 31 March 20X3 Skeptik had sold USD10 million (at cost to Skeptik) of these goods for USD15m million.How will this affect group cost of sales in the consolidated statement of profit or loss of Hillusion for the year ended 31 March 20X3?
A .Increase by USD11.5 million
B .Increase by USD9.6 million
C .Decrease by USD11.5 million
D .Decrease by USD9.6 million
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