SAK-OTM70, SAK-OTM 70 · methyl tin mercaptide, bottle & sheet. 3,000 kg planned, started 16 May 2026, due 18 May 2026, operator Malcolm Rees.
Materials issued
$29,025
4 components out of 1310
Labour & plant recovered
$2,332
6.7 hours across 2 work centres
Overhead applied
$979
42% of recovery
Carried in 1320 WIP
$32,335
$10.85/kg made
Formulation Rev 4 approved 14 Jan 2026 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-7010 Methyl tin chloride, 50% solution · Methyl tin chloride | 486 | 1,458 | PMC-2409335 | $12.40 | $18,079 |
| RM-7020 Isooctyl thioglycolate, IOTG · IOTG, mercaptide formation | 428 | 1,284 | PMC-2609519 | $8.20 | $10,529 |
| RM-2050 Sodium hydroxide, pearl 99% | 62 | 186 | RED-2504902 | $1.28 | $238 |
| RM-8040 Isopropyl alcohol, 99.9% | 24 | 72 | RED-2611880 | $2.48 | $179 |
| Material cost | $29,025 | ||||
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-02 Reaction Vessel 2 (fusion) | Mercaptide reaction, neutralise and wash | 5.6 | $380.00 | $2,128 |
| 20 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Fill 200 kg drum | 1.1 | $185.00 | $204 |
Quality release · Organotin release
Recorded 18 May 2026 by Priya Raman. Mercaptide grades. Tin assay against specification before drumming.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.22 % | 97.5-100 % | Within spec |
| Peak temperature | 134.9 °C | 128-142 °C | Within spec |
| Tin content | 18.61 % | 17.5-19.5 % | Within spec |
| Viscosity 25°C | 250 mPa·s | 180-340 mPa·s | Within spec |
| Colour, initial ΔE | 1.47 ΔE | 0-3.5 ΔE | Within spec |
| Appearance vs standard | 1 | pass | 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
- $9.67
- Conversion /kg
- $1.10
- Standard /kg
- $10.78
- List /kg
- $18.64
- Margin at list
- 42.2%
Yield
- Planned
- 3,000 kg
- Made
- 2,980 kg
- Formulation standard
- 99.6%
- Actual
- 99.33%
- Variance to 5400
- $211
Released as batch B26-0300
2,980 kg made, 640 kg still on the floor at the Main Store. Best before 16 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-2026-0300
- Grade
- SAK-OTM70
- Batch
- B26-0300
- Made
- 17 May 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-7010, Methyl tin chloride, 50% solution | PMC-2409335 | 1,458 | $18,079 |
| RM-7020, Isooctyl thioglycolate, IOTG | PMC-2609519 | 1,284 | $10,529 |
| RM-2050, Sodium hydroxide, pearl 99% | RED-2504902 | 186 | $238 |
| RM-8040, Isopropyl alcohol, 99.9% | RED-2611880 | 72 | $179 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.22 % | 97.5-100 |
| Peak temperature | 134.9 °C | 128-142 |
| Tin content | 18.61 % | 17.5-19.5 |
| Viscosity 25°C | 250 mPa·s | 180-340 |
| Colour, initial ΔE | 1.47 ΔE | 0-3.5 |
| Appearance vs standard | 1 | pass |
Manufactured by Malcolm Rees
Released by Quality Manager