SUNACE
SUNACE
Works order WO-2026-0148 SAK-CZP40 · 12,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0148

Completed Make to stock Batch B26-0148

SAK-CZP40, SAK-CZP 40 · Ca/Zn one pack, sewer & drainage pipe. 12,000 kg planned, started 20 Feb 2026, due 22 Feb 2026, operator Tui Faletau.

Materials issued

$42,098

10 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

$52,441

$4.39/kg made

Formulation Rev 9 approved 04 Aug 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
492 5,904 RED-2404946 $5.02 $29,638
RM-5040
Calcium stearate, bought-in, blending grade · Bought-in stearate, this grade runs richer than the pre-blend
21 252 FAC-2512315 $3.38 $852
RM-5010
Polyethylene wax, 100 mPa·s · Lubricant top-up
8 96 SAS-2608838 $4.26 $409
RM-3010
Hydrotalcite, synthetic, Mg-Al
1 12 KIS-2403483 $9.64 $116
RM-6014
Calcium carbonate, ground, 2 micron · Ground CaCO₃, drainage grade
286 3,432 OMY-2512756 $0.54 $1,853
RM-5020
Paraffin wax 58/60, fully refined
68 816 SAS-2404934 $2.74 $2,236
RM-3040
Pentaerythritol, mono, 98%
42 504 SIN-2501411 $6.24 $3,145
RM-3050
Epoxidised soybean oil, ESBO
34 408 CHE-2404763 $3.86 $1,575
RM-4010
Phenolic antioxidant 1010, bulk
10 120 SON-2506489 $11.84 $1,421
RM-3020
Sodium perchlorate, 60% solution
6 72 CHE-2403906 $11.86 $854
Material cost $42,098

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 22 Feb 2026 by Karen Doust. Run at the end of manufacture, before the goods can be receipted into finished goods.

Pass
Test Result Specification Outcome
Yield 99.15 % 97.5-100 % Within spec
Peak temperature 135.0 °C 128-142 °C Within spec
Fusion time 53.5 s 52.4-55.6 s Within spec
Torque, peak 42.4 Nm 40.7-43.3 Nm Within spec
Colour, initial ΔE 1.70 ΔE 0-3.5 ΔE Within spec
Bulk density 315 g/L 260-400 g/L Within spec
Moisture 0.66 % 0-1.5 % Within spec
Texture, visual 1 pass 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
$3.51
Conversion /kg
$0.86
Standard /kg
$4.37
List /kg
$6.58
Margin at list
33.6%

Yield

Planned
12,000 kg
Made
11,934 kg
Formulation standard
99.6%
Actual
99.45%
Variance to 5400
$290

Released as batch B26-0148

11,934 kg made, 2,902 kg still on the floor at the Main Store. Best before 21 Feb 2028.

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.