ACEFEED-CA20, ACEFEED CA 20 · calcium soap, cattle feed additive. 5,000 kg planned, started 09 May 2026, due 11 May 2026, operator Sione Naufahu.
Materials issued
$10,114
3 components out of 1310
Labour & plant recovered
$4,892
18.6 hours across 4 work centres
Overhead applied
$2,055
42% of recovery
Carried in 1320 WIP
$17,061
$3.46/kg made
Formulation Rev 5 approved 17 Apr 2025 by Priya Raman
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-1012 Stearic acid, double pressed, vegetable | 828 | 4,140 | EME-2403371 | $2.26 | $9,356 |
| RM-2010 Calcium hydroxide, technical, low iron | 158 | 790 | RED-2412763 | $0.74 | $585 |
| RM-6040 Precipitated silica, anti-caking | 10 | 50 | SIB-2405899 | $3.46 | $173 |
| Material cost | $10,114 | ||||
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 | 6.6 | $310.00 | $2,046 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 6.7 | $265.00 | $1,776 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 3.6 | $210.00 | $756 |
| 40 | 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 · Food-contact & kosher release
Recorded 11 May 2026 by Karen Doust. Adds heavy metals and appearance against the retained standard. Vegetable origin declared BSE free.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.60 % | 97.5-100 % | Within spec |
| Peak temperature | 135.9 °C | 128-142 °C | Within spec |
| Metal content | 6.76 % | 6.2-7.4 % | Within spec |
| Moisture | 0.44 % | 0-1.5 % | Within spec |
| Heavy metals | 0.8 ppm | 0-10 ppm | Within spec |
| Assay | 99.83 % | 98-101.5 % | Within spec |
| Appearance vs standard | 1 | pass | Within spec |
| Sieve residue 75 µm | 0.17 % | 0-0.5 % | 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
- $2.02
- Conversion /kg
- $1.39
- Standard /kg
- $3.41
- List /kg
- $4.26
- Margin at list
- 20.0%
Yield
- Planned
- 5,000 kg
- Made
- 4,936 kg
- Formulation standard
- 98.8%
- Actual
- 98.72%
- Variance to 5400
- $229
Released as batch B26-0269
4,936 kg made, 2,071 kg still on the floor at the Main Store. Best before 09 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-2026-0269
- Grade
- ACEFEED-CA20
- Batch
- B26-0269
- Made
- 10 May 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1012, Stearic acid, double pressed, vegetable | EME-2403371 | 4,140 | $9,356 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2412763 | 790 | $585 |
| RM-6040, Precipitated silica, anti-caking | SIB-2405899 | 50 | $173 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.60 % | 97.5-100 |
| Peak temperature | 135.9 °C | 128-142 |
| Metal content | 6.76 % | 6.2-7.4 |
| Moisture | 0.44 % | 0-1.5 |
| Heavy metals | 0.8 ppm | 0-10 |
| Assay | 99.83 % | 98-101.5 |
| Appearance vs standard | 1 | pass |
| Sieve residue 75 µm | 0.17 % | 0-0.5 |
Manufactured by Sione Naufahu
Released by Quality Manager