SAK-CZP40, SAK-CZP 40 · Ca/Zn one pack, sewer & drainage pipe. 12,000 kg planned, started 20 Apr 2026, due 22 Apr 2026, operator Sione Naufahu.
Materials issued
$40,911
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
$51,254
$4.32/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 |
|---|---|---|---|---|---|
| RM-5040 Calcium stearate, bought-in, blending grade | 246 | 2,952 | FAC-2412181 | $3.38 | $9,978 |
| RM-6014 Calcium carbonate, ground, 2 micron · Ground CaCO₃, drainage grade | 286 | 3,432 | OMY-2510723 | $0.54 | $1,853 |
| RM-5010 Polyethylene wax, 100 mPa·s | 132 | 1,584 | SAS-2412156 | $4.26 | $6,748 |
| RM-3010 Hydrotalcite, synthetic, Mg-Al | 82 | 984 | KIS-2508407 | $9.64 | $9,486 |
| RM-2020 Zinc oxide, French process, 99.7% | 62 | 744 | ZIB-2601776 | $4.86 | $3,616 |
| RM-5020 Paraffin wax 58/60, fully refined | 68 | 816 | SAS-2609935 | $2.74 | $2,236 |
| RM-3040 Pentaerythritol, mono, 98% | 42 | 504 | SIN-2604983 | $6.24 | $3,145 |
| RM-3050 Epoxidised soybean oil, ESBO | 34 | 408 | CHE-2601129 | $3.86 | $1,575 |
| RM-4010 Phenolic antioxidant 1010, bulk | 10 | 120 | SON-2410565 | $11.84 | $1,421 |
| RM-3020 Sodium perchlorate, 60% solution | 6 | 72 | CHE-2602998 | $11.86 | $854 |
| Material cost | $40,911 | ||||
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 Apr 2026 by Karen Doust. Run at the end of manufacture, before the goods can be receipted into finished goods.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.13 % | 97.5-100 % | Within spec |
| Peak temperature | 136.1 °C | 128-142 °C | Within spec |
| Fusion time | 52 s | 42-68 s | Within spec |
| Colour, initial ΔE | 1.88 ΔE | 0-3.5 ΔE | Within spec |
| Bulk density | 335 g/L | 260-400 g/L | Within spec |
| Moisture | 0.67 % | 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
- $3.41
- Conversion /kg
- $0.86
- Standard /kg
- $4.27
- List /kg
- $6.58
- Margin at list
- 35.1%
Yield
- Planned
- 12,000 kg
- Made
- 11,875 kg
- Formulation standard
- 99.6%
- Actual
- 98.96%
- Variance to 5400
- $548
Released as batch B26-0251
11,875 kg made, 774 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.
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-2026-0251
- Grade
- SAK-CZP40
- Batch
- B26-0251
- Made
- 21 Apr 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-5040, Calcium stearate, bought-in, blending grade | FAC-2412181 | 2,952 | $9,978 |
| RM-6014, Calcium carbonate, ground, 2 micron | OMY-2510723 | 3,432 | $1,853 |
| RM-5010, Polyethylene wax, 100 mPa·s | SAS-2412156 | 1,584 | $6,748 |
| RM-3010, Hydrotalcite, synthetic, Mg-Al | KIS-2508407 | 984 | $9,486 |
| RM-2020, Zinc oxide, French process, 99.7% | ZIB-2601776 | 744 | $3,616 |
| RM-5020, Paraffin wax 58/60, fully refined | SAS-2609935 | 816 | $2,236 |
| RM-3040, Pentaerythritol, mono, 98% | SIN-2604983 | 504 | $3,145 |
| RM-3050, Epoxidised soybean oil, ESBO | CHE-2601129 | 408 | $1,575 |
| RM-4010, Phenolic antioxidant 1010, bulk | SON-2410565 | 120 | $1,421 |
| RM-3020, Sodium perchlorate, 60% solution | CHE-2602998 | 72 | $854 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.13 % | 97.5-100 |
| Peak temperature | 136.1 °C | 128-142 |
| Fusion time | 52 s | 42-68 |
| Colour, initial ΔE | 1.88 ΔE | 0-3.5 |
| Bulk density | 335 g/L | 260-400 |
| Moisture | 0.67 % | 0-1.5 |
| Texture, visual | 1 | pass |
Manufactured by Sione Naufahu
Released by Quality Manager