SUNACE
SUNACE
Works order WO-2026-0243 Demo SAK-CZG90 · 8,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0243

Completed Make to stock Batch B26-0243

SAK-CZG90, SAK-CZG 90 · Ca/Zn one pack, general purpose flexible. 8,000 kg planned, started 20 Apr 2026, due 22 Apr 2026, operator Anthony Jarvis.

Materials issued

$19,432

8 components out of 1310

Labour & plant recovered

$4,923

13.9 hours across 3 work centres

Overhead applied

$2,067

42% of recovery

Carried in 1320 WIP

$26,422

$3.32/kg made

Formulation Rev 8 approved 15 Jul 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-5040
Calcium stearate, bought-in, blending grade
208 1,664 FAC-2410723 $3.38 $5,624
RM-6014
Calcium carbonate, ground, 2 micron
264 2,112 OMY-2403859 $0.54 $1,140
RM-3050
Epoxidised soybean oil, ESBO
132 1,056 CHE-2409415 $3.86 $4,076
RM-2020
Zinc oxide, French process, 99.7%
76 608 ZIB-2607789 $4.86 $2,955
RM-8020
DINP plasticiser, diisononyl phthalate
72 576 CHE-2609130 $2.64 $1,521
RM-5020
Paraffin wax 58/60, fully refined
58 464 SAS-2510504 $2.74 $1,271
RM-3040
Pentaerythritol, mono, 98%
38 304 SIN-2507819 $6.24 $1,897
RM-4010
Phenolic antioxidant 1010, bulk
10 80 SON-2609386 $11.84 $947
Material cost $19,432

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 4.1 $340.00 $1,394
20 CX-01
Compounding Extruder & Pelletiser
Compound and pelletise 7.3 $420.00 $3,066
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
Pack to 500 kg FIBC / 20 kg sack 2.5 $185.00 $463

Quality release · One-pack stabiliser release

Recorded 22 Apr 2026 by Vinh Le. Run at the end of manufacture, before the goods can be receipted into finished goods.

Pass
Test Result Specification Outcome
Yield 99.62 % 97.5-100 % Within spec
Peak temperature 135.6 °C 128-142 °C Within spec
Fusion time 53 s 42-68 s Within spec
Colour, initial ΔE 1.35 ΔE 0-3.5 ΔE Within spec
Bulk density 308 g/L 260-400 g/L Within spec
Moisture 0.54 % 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
$2.43
Conversion /kg
$0.87
Standard /kg
$3.30
List /kg
$4.85
Margin at list
32.0%

Yield

Planned
8,000 kg
Made
7,956 kg
Formulation standard
99.5%
Actual
99.45%
Variance to 5400
$167

Released as batch B26-0243

7,956 kg made, 846 kg still on the floor at the Main Store. Best before 20 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.