SUNACE
SUNACE
Works order WO-2026-0205 Demo SAK-ORP22 · 4,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0205

Completed Make to order Batch B26-0205

SAK-ORP22, SAK-ORP 22 · organic-based one pack, pipe, heavy-metal free. 4,000 kg planned, started 19 Apr 2026, due 21 Apr 2026, operator Anthony Jarvis.

Materials issued

$22,752

9 components out of 1310

Labour & plant recovered

$2,553

7.3 hours across 3 work centres

Overhead applied

$1,072

42% of recovery

Carried in 1320 WIP

$26,377

$6.72/kg made

Formulation Rev 2 approved 04 Jun 2026 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-3070
Dihydropyridine co-stabiliser · Dihydropyridine, organic system
62 248 BAE-2403796 $28.46 $7,058
RM-5040
Calcium stearate, bought-in, blending grade
186 744 FAC-2605191 $3.38 $2,515
RM-6010
Calcium carbonate, precipitated, coated
204 816 OMY-2411933 $0.86 $702
RM-3010
Hydrotalcite, synthetic, Mg-Al
128 512 KIS-2603182 $9.64 $4,936
RM-5010
Polyethylene wax, 100 mPa·s
118 472 SAS-2509456 $4.26 $2,011
RM-3040
Pentaerythritol, mono, 98%
74 296 SIN-2503412 $6.24 $1,847
RM-3050
Epoxidised soybean oil, ESBO
56 224 CHE-2404652 $3.86 $865
RM-4010
Phenolic antioxidant 1010, bulk
22 88 SON-2403380 $11.84 $1,042
RM-3030
β-diketone, stearoyl benzoyl methane
18 72 BAE-2611586 $24.68 $1,777
Material cost $22,752

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 2.3 $340.00 $782
20 CX-01
Compounding Extruder & Pelletiser
Compound and pelletise 3.6 $420.00 $1,512
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
Pack to 500 kg FIBC / 20 kg sack 1.4 $185.00 $259

Quality release · One-pack stabiliser release

Recorded 21 Apr 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 99.55 % 97.5-100 % Within spec
Peak temperature 135.3 °C 128-142 °C Within spec
Fusion time 55 s 42-68 s Within spec
Colour, initial ΔE 1.73 ΔE 0-3.5 ΔE Within spec
Bulk density 320 g/L 260-400 g/L Within spec
Moisture 0.45 % 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
$5.69
Conversion /kg
$0.91
Standard /kg
$6.59
List /kg
$11.86
Margin at list
44.4%

Yield

Planned
4,000 kg
Made
3,928 kg
Formulation standard
99.0%
Actual
98.20%
Variance to 5400
$491

Released as batch B26-0205

3,928 kg made, 178 kg still on the floor at the Main Store. Best before 19 Apr 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.