SUNACE
SUNACE
Works order WO-2025-0718 SAK-CZP30 · 12,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2025-0718

QC failed Make to order Batch B25-0718

SAK-CZP30, SAK-CZP 30 · Ca/Zn one pack, pressure pipe. 12,000 kg planned, started 12 Aug 2025, due 14 Aug 2025, operator Malcolm Rees.

Materials issued

$50,544

9 components out of 1310

Labour & plant recovered

$7,284

20.5 hours across 3 work centres

Overhead applied

$3,059

42% of recovery

Carried in 1320 WIP

$60,887

$5.14/kg made

Formulation Rev 7 approved 18 Nov 2025 by Amir Haddad

Issued against this works order, with the supplier lot recorded on every line, which is the backward half of a trace.

Raw material kg / tonne Required Lot Cost /kg Value
INT-CZB40
Ca/Zn base pre-blend, one-pack platform · Base pre-blend, made in house
 585 7,020 RED-2403254 $5.02 $35,240
RM-6010
Calcium carbonate, precipitated, coated · Coated PCC, flow and cost
 214 2,568 OMY-2501503 $0.86 $2,208
RM-5020
Paraffin wax 58/60, fully refined
 62 744 SAS-2508471 $2.74 $2,039
RM-3040
Pentaerythritol, mono, 98% · Polyol co-stabiliser
 48 576 SIN-2403428 $6.24 $3,594
RM-3050
Epoxidised soybean oil, ESBO
 38 456 CHE-2506539 $3.86 $1,760
RM-1010
Stearic acid, triple pressed, vegetable
 26 312 KLK-2611377 $2.48 $774
RM-4010
Phenolic antioxidant 1010, bulk · Primary antioxidant
 12 144 SON-2410753 $11.84 $1,705
RM-3030
β-diketone, stearoyl benzoyl methane · β-diketone, initial colour hold
 8 96 BAE-2610437 $24.68 $2,369
RM-3020
Sodium perchlorate, 60% solution
 6 72 CHE-2502427 $11.86 $854
Material cost $50,544

Routing

Each step recovers its work centre's rate for the hours run, and overhead is applied on top. That is the conversion cost inside WIP.

Seq Work centre Operation Hours Rate /hr Recovered
10 BL-01
High-speed Blender 1 (one packs)
 Charge and high-speed blend to 92°C 6.0 $340.00 $2,040
20 CX-01
Compounding Extruder & Pelletiser
 Compound and pelletise 10.9 $420.00 $4,578
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
 Pack to 500 kg FIBC / 20 kg sack 3.6 $185.00 $666

Quality release · One-pack stabiliser release

Recorded 14 Aug 2025 by Karen Doust. Run at the end of manufacture, before the goods can be receipted into finished goods.

Fail
Test Result Specification Outcome
Yield 99.47 % 97.5-100 % Within spec
Peak temperature 144.0 °C 128-142 °C Out of spec
Fusion time 53.6 s 52.4-55.6 s Within spec
Torque, peak 42.2 Nm 40.7-43.3 Nm Within spec
Colour, initial ΔE 1.41 ΔE 0-3.5 ΔE Within spec
Bulk density 338 g/L 260-400 g/L Within spec
Moisture 0.64 % 0-1.5 % Within spec
Texture, visual 1 pass Within spec

Out of specification. Batch transferred to Quarantine pending a rework or concession decision.

Standard cost

Computed from the formulation and the routing, not typed in. It is what the finished goods control account is debited at.

Material /kg
$4.21
Conversion /kg
$0.86
Standard /kg
$5.07
List /kg
$6.84
Margin at list
25.9%

Yield

Planned
12,000 kg
Made
11,843 kg
Formulation standard
99.5%
Actual
98.69%
Variance to 5400
$843

Released as batch B25-0718

11,843 kg made, 11,843 kg still on the floor at Quarantine. Best before 13 Aug 2027.

Full trace →

Ledger effect

DR 1320 Work in Process Control, as material is issued and hours are booked

CR 1310 Raw Materials Control

DR 1330 Finished Goods Control, on a quality release, at standard

DR/CR 5400 Yield Variance, the difference

DR 1350 Quarantined Stock, on a failure, instead of 1330

Each line posts at the moment of the transaction it belongs to.