ACE-CAS40-C, ACE-CAS 40 C · calcium stearate, coated sand & foundry. 6,000 kg planned, started 23 May 2026, due 25 May 2026, operator Sione Naufahu.
Materials issued
$11,960
3 components out of 1310
Labour & plant recovered
$5,801
22.1 hours across 4 work centres
Overhead applied
$2,436
42% of recovery
Carried in 1320 WIP
$20,197
$3.43/kg made
Formulation Rev 7 approved 28 Jan 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-1012 Stearic acid, double pressed, vegetable · Double pressed, foundry tolerance | 806 | 4,836 | EME-2404140 | $2.26 | $10,929 |
| RM-2010 Calcium hydroxide, technical, low iron | 176 | 1,056 | RED-2407395 | $0.74 | $781 |
| RM-6040 Precipitated silica, anti-caking | 12 | 72 | SIB-2504757 | $3.46 | $249 |
| Material cost | $11,960 | ||||
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 | 7.7 | $310.00 | $2,387 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 8.0 | $265.00 | $2,120 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 4.4 | $210.00 | $924 |
| 40 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 2.0 | $185.00 | $370 |
Quality release · Metallic stearate release
Recorded 25 May 2026 by Vinh Le. Precipitated and fused stearates. Metal content and sieve residue decide the grade.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.27 % | 97.5-100 % | Within spec |
| Peak temperature | 134.3 °C | 128-142 °C | Within spec |
| Metal content | 6.61 % | 6.2-7.4 % | Within spec |
| Moisture | 0.71 % | 0-1.5 % | Within spec |
| Bulk density | 342 g/L | 260-400 g/L | Within spec |
| Sieve residue 75 µm | 0.12 % | 0-0.5 % | Within spec |
| Melting point | 155.3 °C | 145-165 °C | Within spec |
| Free fatty acid | 0.37 % | 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
- $1.99
- Conversion /kg
- $1.37
- Standard /kg
- $3.37
- List /kg
- $4.59
- Margin at list
- 26.6%
Yield
- Planned
- 6,000 kg
- Made
- 5,891 kg
- Formulation standard
- 98.7%
- Actual
- 98.18%
- Variance to 5400
- $345
Released as batch B26-0279
5,891 kg made, 187 kg still on the floor at the Main Store. Best before 23 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-2026-0279
- Grade
- ACE-CAS40-C
- Batch
- B26-0279
- Made
- 24 May 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1012, Stearic acid, double pressed, vegetable | EME-2404140 | 4,836 | $10,929 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2407395 | 1,056 | $781 |
| RM-6040, Precipitated silica, anti-caking | SIB-2504757 | 72 | $249 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.27 % | 97.5-100 |
| Peak temperature | 134.3 °C | 128-142 |
| Metal content | 6.61 % | 6.2-7.4 |
| Moisture | 0.71 % | 0-1.5 |
| Bulk density | 342 g/L | 260-400 |
| Sieve residue 75 µm | 0.12 % | 0-0.5 |
| Melting point | 155.3 °C | 145-165 |
| Free fatty acid | 0.37 % | 0-1.2 |
Manufactured by Sione Naufahu
Released by Quality Manager