SUNACE
SUNACE
Works order WO-2026-0283 Demo SAK-CZM15 · 3,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0283

Completed Make to order Batch B26-0283

SAK-CZM15, SAK-CZM 15 · Ca/Zn one pack, food-contact rigid film. 3,000 kg planned, started 02 May 2026, due 04 May 2026, operator Tui Faletau.

Materials issued

$10,778

8 components out of 1310

Labour & plant recovered

$1,984

5.7 hours across 3 work centres

Overhead applied

$833

42% of recovery

Carried in 1320 WIP

$13,594

$4.60/kg made

Formulation Rev 2 approved 28 May 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 · Food-approved carrier
248 744 FAC-2405993 $3.38 $2,515
RM-3050
Epoxidised soybean oil, ESBO
164 492 CHE-2509709 $3.86 $1,899
RM-6010
Calcium carbonate, precipitated, coated
118 354 OMY-2507985 $0.86 $304
RM-2024
Zinc oxide, pharmaceutical grade · Pharma-grade ZnO, food contact
92 276 IMC-2503595 $8.46 $2,335
RM-3060
Glycerol monostearate, GMS 40
86 258 PGR-2503597 $4.68 $1,207
RM-3016
Zeolite 4A, low sodium, pharma · Low-sodium zeolite
64 192 SIN-2505290 $5.84 $1,121
RM-3040
Pentaerythritol, mono, 98%
48 144 SIN-2411136 $6.24 $899
RM-4010
Phenolic antioxidant 1010, bulk
14 42 SON-2405847 $11.84 $497
Material cost $10,778

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 1.9 $340.00 $646
20 CX-01
Compounding Extruder & Pelletiser
Compound and pelletise 2.7 $420.00 $1,134
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
Pack to 500 kg FIBC / 20 kg sack 1.1 $185.00 $204

Quality release · Food-contact & kosher release

Recorded 04 May 2026 by Priya Raman. Adds heavy metals and appearance against the retained standard. Vegetable origin declared BSE free.

Pass
Test Result Specification Outcome
Yield 99.80 % 97.5-100 % Within spec
Peak temperature 134.2 °C 128-142 °C Within spec
Metal content 6.64 % 6.2-7.4 % Within spec
Moisture 0.79 % 0-1.5 % Within spec
Heavy metals 3.1 ppm 0-10 ppm Within spec
Assay 99.15 % 98-101.5 % Within spec
Appearance vs standard 1 pass Within spec
Sieve residue 75 µm 0.04 % 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
$3.59
Conversion /kg
$0.94
Standard /kg
$4.53
List /kg
$7.60
Margin at list
40.4%

Yield

Planned
3,000 kg
Made
2,953 kg
Formulation standard
99.1%
Actual
98.43%
Variance to 5400
$217

Released as batch B26-0283

2,953 kg made, 131 kg still on the floor at the Main Store. Best before 02 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.