SUNACE
SUNACE
Works order WO-2026-0259 Demo SAK-CZC60 · 8,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0259

Completed Make to order Batch B26-0259

SAK-CZC60, SAK-CZC 60 · Ca/Zn one pack, 70°C cable insulation. 8,000 kg planned, started 20 May 2026, due 22 May 2026, operator Malcolm Rees.

Materials issued

$29,287

11 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

$36,277

$4.59/kg made

Formulation Rev 5 approved 22 Jan 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-5040
Calcium stearate, bought-in, blending grade
 232 1,856 FAC-2401611 $3.38 $6,273
RM-6010
Calcium carbonate, precipitated, coated
 178 1,424 OMY-2402512 $0.86 $1,225
RM-3050
Epoxidised soybean oil, ESBO · ESBO, electrical grade
 124 992 CHE-2602784 $3.86 $3,829
RM-2020
Zinc oxide, French process, 99.7%
 96 768 ZIB-2509251 $4.86 $3,732
RM-3014
Zeolite 4A, dehydrated · Zeolite, low moisture pick-up
 88 704 SIN-2408257 $4.28 $3,013
RM-5010
Polyethylene wax, 100 mPa·s
 84 672 SAS-2605126 $4.26 $2,863
RM-3040
Pentaerythritol, mono, 98%
 62 496 SIN-2411413 $6.24 $3,095
RM-6030
Talc, micronised 10 micron
 58 464 SIB-2506899 $0.98 $455
RM-4010
Phenolic antioxidant 1010, bulk
 18 144 SON-2403429 $11.84 $1,705
RM-4020
Organophosphite 168, bulk
 14 112 SON-2605126 $10.02 $1,122
RM-3030
β-diketone, stearoyl benzoyl methane
 10 80 BAE-2401223 $24.68 $1,974
Material cost $29,287

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 May 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 99.16 % 97.5-100 % Within spec
Peak temperature 136.2 °C 128-142 °C Within spec
Fusion time 50 s 42-68 s Within spec
Colour, initial ΔE 1.04 ΔE 0-3.5 ΔE Within spec
Bulk density 302 g/L 260-400 g/L Within spec
Moisture 0.63 % 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
$3.66
Conversion /kg
$0.87
Standard /kg
$4.53
List /kg
$6.76
Margin at list
33.0%

Yield

Planned
8,000 kg
Made
7,901 kg
Formulation standard
99.3%
Actual
98.76%
Variance to 5400
$485

Released as batch B26-0259

7,901 kg made, 3,016 kg still on the floor at the Main Store. Best before 20 May 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.