SUNACE
SUNACE
Works order WO-2026-0281 Demo SAK-CZM18 · 1,500 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0281

Completed Make to stock Batch B26-0281

SAK-CZM18, SAK-CZM 18 · Ca/Zn one pack, medical film. 1,500 kg planned, started 14 May 2026, due 16 May 2026, operator Sione Naufahu.

Materials issued

$5,752

8 components out of 1310

Labour & plant recovered

$1,126

3.3 hours across 3 work centres

Overhead applied

$473

42% of recovery

Carried in 1320 WIP

$7,350

$4.96/kg made

Formulation Rev 1 approved 22 Jun 2026 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-5040
Calcium stearate, bought-in, blending grade
 242 363 FAC-2406858 $3.38 $1,227
RM-3050
Epoxidised soybean oil, ESBO
 178 267 CHE-2404655 $3.86 $1,031
RM-2024
Zinc oxide, pharmaceutical grade
 104 156 IMC-2501641 $8.46 $1,320
RM-3016
Zeolite 4A, low sodium, pharma
 82 123 SIN-2507736 $5.84 $718
RM-3060
Glycerol monostearate, GMS 40
 88 132 PGR-2612724 $4.68 $618
RM-6010
Calcium carbonate, precipitated, coated
 96 144 OMY-2607790 $0.86 $124
RM-3040
Pentaerythritol, mono, 98%
 46 69 SIN-2510211 $6.24 $431
RM-4010
Phenolic antioxidant 1010, bulk
 16 24 SON-2501442 $11.84 $284
Material cost $5,752

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 1.2 $340.00 $408
20 CX-01
Compounding Extruder & Pelletiser
 Compound and pelletise 1.4 $420.00 $588
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
 Pack to 500 kg FIBC / 20 kg sack 0.7 $185.00 $130

Quality release · Pharmacopoeial release

Recorded 16 May 2026 by Priya Raman. Full monograph assay with retained sample. Certificate of analysis issued with every despatch.

Concession
Test Result Specification Outcome
Yield 99.66 % 97.5-100 % Within spec
Assay 99.67 % 98-101.5 % Within spec
Heavy metals 1.9 ppm 0-10 ppm Within spec
Moisture 0.78 % 0-1.5 % Within spec
Metal content 6.69 % 6.2-7.4 % Within spec
Appearance vs standard 1 pass Within spec
Sieve residue 75 µm 0.09 % 0-0.5 % Within spec

Marginal on one test. Released under concession by the Quality Manager for a non-critical application.

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
$3.83
Conversion /kg
$1.07
Standard /kg
$4.90
List /kg
$8.75
Margin at list
44.0%

Yield

Planned
1,500 kg
Made
1,481 kg
Formulation standard
98.8%
Actual
98.73%
Variance to 5400
$93

Released as batch B26-0281

1,481 kg made, 400 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.