INT-CAST70, Calcium stearate, own manufacture, blending grade. 12,000 kg planned, started 16 Nov 2025, due 18 Nov 2025, operator Malcolm Rees.
Materials issued
$29,076
2 components out of 1310
Labour & plant recovered
$8,235
28.8 hours across 2 work centres
Overhead applied
$3,459
42% of recovery
Carried in 1320 WIP
$40,769
$3.51/kg made
Formulation Rev 4 approved 02 Sep 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 |
|---|---|---|---|---|---|
| RM-1010 Stearic acid, triple pressed, vegetable · Stearic acid, triple pressed | 940 | 11,280 | KLK-2410635 | $2.48 | $27,974 |
| RM-2010 Calcium hydroxide, technical, low iron · Lime slurry, the calcium source | 124 | 1,488 | RED-2604299 | $0.74 | $1,101 |
| Material cost | $29,076 | ||||
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 | RX-03 Reaction Vessel 3 (aqueous precipitation) | Aqueous metathesis, stearic acid against lime slurry | 13.4 | $310.00 | $4,154 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.2% moisture, straight to the pre-blend silo | 15.4 | $265.00 | $4,081 |
Quality release · Metallic stearate release
Recorded 18 Nov 2025 by Priya Raman. Precipitated and fused stearates. Metal content and sieve residue decide the grade.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.48 % | 97.5-100 % | Within spec |
| Peak temperature | 133.5 °C | 128-142 °C | Within spec |
| Metal content | 6.95 % | 6.2-7.4 % | Within spec |
| Moisture | 0.74 % | 0-1.5 % | Within spec |
| Bulk density | 317 g/L | 260-400 g/L | Within spec |
| Sieve residue 75 µm | 0.08 % | 0-0.5 % | Within spec |
| Melting point | 157.3 °C | 145-165 °C | Within spec |
| Free fatty acid | 0.34 % | 0-1.2 % | Within spec |
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
- $2.42
- Conversion /kg
- $0.97
- Standard /kg
- $3.40
Yield
- Planned
- 12,000 kg
- Made
- 11,601 kg
- Formulation standard
- 97.2%
- Actual
- 96.67%
- Variance to 5400
- $1,326
Released as batch B25-0886
11,601 kg made, 1,924 kg still on the floor at the Main Store. Best before 17 Nov 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.
SUNACE
Australia · Leading through quality
Sun Ace Australia Pty Ltd
32-38 Remington Drive, Dandenong South VIC 3175
ABN 52 006 388 102 · +61 3 9702 9444 · sunace@sunace.com.au
Batch manufacturing record
WO-2025-0886
- Grade
- INT-CAST70
- Batch
- B25-0886
- Made
- 17 Nov 2025
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2410635 | 11,280 | $27,974 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2604299 | 1,488 | $1,101 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.48 % | 97.5-100 |
| Peak temperature | 133.5 °C | 128-142 |
| Metal content | 6.95 % | 6.2-7.4 |
| Moisture | 0.74 % | 0-1.5 |
| Bulk density | 317 g/L | 260-400 |
| Sieve residue 75 µm | 0.08 % | 0-0.5 |
| Melting point | 157.3 °C | 145-165 |
| Free fatty acid | 0.34 % | 0-1.2 |
Manufactured by Malcolm Rees
Released by Quality Manager