SUNACE
SUNACE
Works order WO-2026-0261 Demo SAK-CZS10 · 5,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0261

Completed Make to stock Batch B26-0261

SAK-CZS10, SAK-CZS 10 · Ca/Zn one pack, calendered rigid sheet. 5,000 kg planned, started 11 May 2026, due 13 May 2026, operator Malcolm Rees.

Materials issued

$17,331

9 components out of 1310

Labour & plant recovered

$3,157

9.0 hours across 3 work centres

Overhead applied

$1,326

42% of recovery

Carried in 1320 WIP

$21,814

$4.42/kg made

Formulation Rev 4 approved 09 Apr 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
 262 1,310 FAC-2402926 $3.38 $4,428
RM-6010
Calcium carbonate, precipitated, coated
 152 760 OMY-2501852 $0.86 $654
RM-3050
Epoxidised soybean oil, ESBO
 118 590 CHE-2401738 $3.86 $2,277
RM-2020
Zinc oxide, French process, 99.7%
 88 440 ZIB-2602290 $4.86 $2,138
RM-3060
Glycerol monostearate, GMS 40
 74 370 PGR-2507987 $4.68 $1,732
RM-5030
Ester wax, montan type
 66 330 PGR-2507570 $5.86 $1,934
RM-3040
Pentaerythritol, mono, 98%
 52 260 SIN-2611113 $6.24 $1,622
RM-4010
Phenolic antioxidant 1010, bulk
 18 90 SON-2503600 $11.84 $1,066
RM-3030
β-diketone, stearoyl benzoyl methane
 12 60 BAE-2507564 $24.68 $1,481
Material cost $17,331

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 2.8 $340.00 $952
20 CX-01
Compounding Extruder & Pelletiser
 Compound and pelletise 4.5 $420.00 $1,890
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
 Pack to 500 kg FIBC / 20 kg sack 1.7 $185.00 $315

Quality release · One-pack stabiliser release

Recorded 13 May 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 99.68 % 97.5-100 % Within spec
Peak temperature 135.1 °C 128-142 °C Within spec
Fusion time 51 s 42-68 s Within spec
Colour, initial ΔE 2.07 ΔE 0-3.5 ΔE Within spec
Bulk density 312 g/L 260-400 g/L Within spec
Moisture 0.53 % 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
$3.47
Conversion /kg
$0.90
Standard /kg
$4.36
List /kg
$6.51
Margin at list
33.0%

Yield

Planned
5,000 kg
Made
4,938 kg
Formulation standard
99.3%
Actual
98.76%
Variance to 5400
$284

Released as batch B26-0261

4,938 kg made, 1,708 kg still on the floor at the Main Store. Best before 11 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.