ACE-CAS10, ACE-CAS 10 · calcium stearate, PVC grade. 10,000 kg planned, started 14 May 2026, due 16 May 2026, operator Sione Naufahu.
Materials issued
$21,876
4 components out of 1310
Labour & plant recovered
$9,382
35.8 hours across 4 work centres
Overhead applied
$3,940
42% of recovery
Carried in 1320 WIP
$35,199
$3.61/kg made
Formulation Rev 11 approved 02 Oct 2024 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-1010 Stearic acid, triple pressed, vegetable · Triple pressed vegetable stearic, BSE free | 812 | 8,120 | KLK-2402296 | $2.48 | $20,138 |
| RM-2010 Calcium hydroxide, technical, low iron · Metathesis with Ca(OH)₂ | 168 | 1,680 | RED-2610199 | $0.74 | $1,243 |
| RM-6040 Precipitated silica, anti-caking · Anti-caking | 14 | 140 | SIB-2604622 | $3.46 | $484 |
| RM-8050 Process water treatment, softener salt | 8 | 80 | RED-2409748 | $0.14 | $11 |
| Material cost | $21,876 | ||||
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 | RX-03 Reaction Vessel 3 (aqueous precipitation) | Aqueous precipitation, metathesis | 12.1 | $310.00 | $3,751 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 13.3 | $265.00 | $3,525 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 7.3 | $210.00 | $1,533 |
| 40 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 3.1 | $185.00 | $574 |
Quality release · Metallic stearate release
Recorded 16 May 2026 by Karen Doust. Precipitated and fused stearates. Metal content and sieve residue decide the grade.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.46 % | 97.5-100 % | Within spec |
| Peak temperature | 134.8 °C | 128-142 °C | Within spec |
| Metal content | 6.90 % | 6.2-7.4 % | Within spec |
| Moisture | 0.52 % | 0-1.5 % | Within spec |
| Bulk density | 326 g/L | 260-400 g/L | Within spec |
| Sieve residue 75 µm | 0.15 % | 0-0.5 % | Within spec |
| Melting point | 154.3 °C | 145-165 °C | Within spec |
| Free fatty acid | 0.52 % | 0-1.2 % | 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
- $2.19
- Conversion /kg
- $1.33
- Standard /kg
- $3.52
- List /kg
- $4.86
- Margin at list
- 27.6%
Yield
- Planned
- 10,000 kg
- Made
- 9,760 kg
- Formulation standard
- 98.6%
- Actual
- 97.60%
- Variance to 5400
- $844
Released as batch B26-0267
9,760 kg made, 1,573 kg still on the floor at the Main Store. Best before 14 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.
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-2026-0267
- Grade
- ACE-CAS10
- Batch
- B26-0267
- Made
- 15 May 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2402296 | 8,120 | $20,138 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2610199 | 1,680 | $1,243 |
| RM-6040, Precipitated silica, anti-caking | SIB-2604622 | 140 | $484 |
| RM-8050, Process water treatment, softener salt | RED-2409748 | 80 | $11 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.46 % | 97.5-100 |
| Peak temperature | 134.8 °C | 128-142 |
| Metal content | 6.90 % | 6.2-7.4 |
| Moisture | 0.52 % | 0-1.5 |
| Bulk density | 326 g/L | 260-400 |
| Sieve residue 75 µm | 0.15 % | 0-0.5 |
| Melting point | 154.3 °C | 145-165 |
| Free fatty acid | 0.52 % | 0-1.2 |
Manufactured by Sione Naufahu
Released by Quality Manager