In June 20x6, P Ltd acquired 80% of S Ltd and 30% of A Ltd. For the year ended 31 December 20x8, the profit after tax of P Ltd, S Ltd, and A Ltd were $300 million, $200 million, and $100 million respectively. During 20x8, the companies in the group started to sell goods to each other. As at 31 December 20x8, there were unrealized profits of $20 million arising from sales from S Ltd to P Ltd and unrealized profits of $10 million arising from sales from P Ltd to A Ltd. The Profit attributable to non-controlling interest and Share of associates profit in the 20x8 consolidated statement of profit or loss and other comprehensive income should be respectively:

Group of answer choices

$36 million and $30 million.

$40 million and $30 million.

$40 million and $27 million.

None of the listed choices.

$36 million and $27 million.