ACE-MGS10, ACE-MGS 10 · magnesium stearate, technical grade. 3,000 kg planned, started 20 May 2026, due 22 May 2026, operator Anthony Jarvis.
Materials issued
$7,912
3 components out of 1310
Labour & plant recovered
$3,059
11.6 hours across 4 work centres
Overhead applied
$1,285
42% of recovery
Carried in 1320 WIP
$12,255
$4.18/kg made
Formulation Rev 5 approved 30 Jun 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-1010 Stearic acid, triple pressed, vegetable | 806 | 2,418 | KLK-2407662 | $2.48 | $5,997 |
| RM-2030 Magnesium oxide, light, technical | 182 | 546 | SIN-2606770 | $3.28 | $1,791 |
| RM-6040 Precipitated silica, anti-caking | 12 | 36 | SIB-2501794 | $3.46 | $125 |
| Material cost | $7,912 | ||||
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 | 4.3 | $310.00 | $1,333 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 4.0 | $265.00 | $1,060 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 2.2 | $210.00 | $462 |
| 40 | 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 · Metallic stearate release
Recorded 22 May 2026 by Priya Raman. Precipitated and fused stearates. Metal content and sieve residue decide the grade.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.70 % | 97.5-100 % | Within spec |
| Peak temperature | 135.4 °C | 128-142 °C | Within spec |
| Metal content | 6.91 % | 6.2-7.4 % | Within spec |
| Moisture | 0.77 % | 0-1.5 % | Within spec |
| Bulk density | 304 g/L | 260-400 g/L | Within spec |
| Sieve residue 75 µm | 0.04 % | 0-0.5 % | Within spec |
| Melting point | 153.5 °C | 145-165 °C | Within spec |
| Free fatty acid | 0.31 % | 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
- $2.64
- Conversion /kg
- $1.45
- Standard /kg
- $4.09
- List /kg
- $6.29
- Margin at list
- 35.0%
Yield
- Planned
- 3,000 kg
- Made
- 2,930 kg
- Formulation standard
- 98.1%
- Actual
- 97.67%
- Variance to 5400
- $271
Released as batch B26-0290
2,930 kg made, 275 kg still on the floor at the Main Store. Best before 20 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-2026-0290
- Grade
- ACE-MGS10
- Batch
- B26-0290
- Made
- 21 May 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2407662 | 2,418 | $5,997 |
| RM-2030, Magnesium oxide, light, technical | SIN-2606770 | 546 | $1,791 |
| RM-6040, Precipitated silica, anti-caking | SIB-2501794 | 36 | $125 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.70 % | 97.5-100 |
| Peak temperature | 135.4 °C | 128-142 |
| Metal content | 6.91 % | 6.2-7.4 |
| Moisture | 0.77 % | 0-1.5 |
| Bulk density | 304 g/L | 260-400 |
| Sieve residue 75 µm | 0.04 % | 0-0.5 |
| Melting point | 153.5 °C | 145-165 |
| Free fatty acid | 0.31 % | 0-1.2 |
Manufactured by Anthony Jarvis
Released by Quality Manager