SUNACE
SUNACE
Works order WO-2026-0308 Demo SAK-CZC70 · 6,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0308

Completed Make to order Batch B26-0308

SAK-CZC70, SAK-CZC 70 · Ca/Zn one pack, 90°C cable insulation. 6,000 kg planned, started 11 Jun 2026, due 13 Jun 2026, operator Sione Naufahu.

Materials issued

$28,573

11 components out of 1310

Labour & plant recovered

$3,768

10.7 hours across 3 work centres

Overhead applied

$1,583

42% of recovery

Carried in 1320 WIP

$33,923

$5.71/kg made

Formulation Rev 3 approved 16 Mar 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-5040
Calcium stearate, bought-in, blending grade
 218 1,308 FAC-2411257 $3.38 $4,421
RM-3050
Epoxidised soybean oil, ESBO
 148 888 CHE-2503715 $3.86 $3,428
RM-6010
Calcium carbonate, precipitated, coated
 142 852 OMY-2410877 $0.86 $733
RM-3010
Hydrotalcite, synthetic, Mg-Al
 118 708 KIS-2406528 $9.64 $6,825
RM-2020
Zinc oxide, French process, 99.7%
 104 624 ZIB-2603654 $4.86 $3,033
RM-3014
Zeolite 4A, dehydrated
 76 456 SIN-2602339 $4.28 $1,952
RM-5010
Polyethylene wax, 100 mPa·s
 68 408 SAS-2609389 $4.26 $1,738
RM-3040
Pentaerythritol, mono, 98%
 54 324 SIN-2508980 $6.24 $2,022
RM-4010
Phenolic antioxidant 1010, bulk
 22 132 SON-2406298 $11.84 $1,563
RM-4020
Organophosphite 168, bulk
 18 108 SON-2510425 $10.02 $1,082
RM-3030
β-diketone, stearoyl benzoyl methane
 12 72 BAE-2409523 $24.68 $1,777
Material cost $28,573

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 3.2 $340.00 $1,088
20 CX-01
Compounding Extruder & Pelletiser
 Compound and pelletise 5.5 $420.00 $2,310
30 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 · One-pack stabiliser release

Recorded 13 Jun 2026 by Priya Raman. Run at the end of manufacture, before the goods can be receipted into finished goods.

Pass
Test Result Specification Outcome
Yield 99.29 % 97.5-100 % Within spec
Peak temperature 133.6 °C 128-142 °C Within spec
Fusion time 50 s 42-68 s Within spec
Colour, initial ΔE 1.28 ΔE 0-3.5 ΔE Within spec
Bulk density 330 g/L 260-400 g/L Within spec
Moisture 0.40 % 0-1.5 % Within spec
Texture, visual 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
$4.76
Conversion /kg
$0.89
Standard /kg
$5.65
List /kg
$8.12
Margin at list
30.4%

Yield

Planned
6,000 kg
Made
5,941 kg
Formulation standard
99.2%
Actual
99.02%
Variance to 5400
$357

Released as batch B26-0308

5,941 kg made, 1,401 kg still on the floor at the Main Store. Best before 11 Jun 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.