SAK-CZM15, SAK-CZM 15 · Ca/Zn one pack, food-contact rigid film. 3,000 kg planned, started 01 Jun 2026, due 03 Jun 2026, operator Sione Naufahu.
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
$4.62/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-2411469 | $3.38 | $2,515 |
| RM-3050 Epoxidised soybean oil, ESBO | 164 | 492 | CHE-2405933 | $3.86 | $1,899 |
| RM-6010 Calcium carbonate, precipitated, coated | 118 | 354 | OMY-2607331 | $0.86 | $304 |
| RM-2024 Zinc oxide, pharmaceutical grade · Pharma-grade ZnO, food contact | 92 | 276 | IMC-2409388 | $8.46 | $2,335 |
| RM-3060 Glycerol monostearate, GMS 40 | 86 | 258 | PGR-2610736 | $4.68 | $1,207 |
| RM-3016 Zeolite 4A, low sodium, pharma · Low-sodium zeolite | 64 | 192 | SIN-2403327 | $5.84 | $1,121 |
| RM-3040 Pentaerythritol, mono, 98% | 48 | 144 | SIN-2511249 | $6.24 | $899 |
| RM-4010 Phenolic antioxidant 1010, bulk | 14 | 42 | SON-2402161 | $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 03 Jun 2026 by Karen Doust. Adds heavy metals and appearance against the retained standard. Vegetable origin declared BSE free.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.27 % | 97.5-100 % | Within spec |
| Peak temperature | 144.0 °C | 128-142 °C | Out of spec |
| Metal content | 6.86 % | 6.2-7.4 % | Within spec |
| Moisture | 0.66 % | 0-1.5 % | Within spec |
| Heavy metals | 3.6 ppm | 0-10 ppm | Within spec |
| Assay | 99.55 % | 98-101.5 % | Within spec |
| Appearance vs standard | 1 | pass | Within spec |
| Sieve residue 75 µm | 0.03 % | 0-0.5 % | Within spec |
Out of specification. Batch transferred to Quarantine pending a rework or concession decision.
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
- 2,943 kg
- Formulation standard
- 99.1%
- Actual
- 98.10%
- Variance to 5400
- $263
Released as batch B26-0311
2,943 kg made, 2,943 kg still on the floor at Quarantine. Best before 01 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.
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-2026-0311
- Grade
- SAK-CZM15
- Batch
- B26-0311
- Made
- 02 Jun 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-5040, Calcium stearate, bought-in, blending grade | FAC-2411469 | 744 | $2,515 |
| RM-3050, Epoxidised soybean oil, ESBO | CHE-2405933 | 492 | $1,899 |
| RM-6010, Calcium carbonate, precipitated, coated | OMY-2607331 | 354 | $304 |
| RM-2024, Zinc oxide, pharmaceutical grade | IMC-2409388 | 276 | $2,335 |
| RM-3060, Glycerol monostearate, GMS 40 | PGR-2610736 | 258 | $1,207 |
| RM-3016, Zeolite 4A, low sodium, pharma | SIN-2403327 | 192 | $1,121 |
| RM-3040, Pentaerythritol, mono, 98% | SIN-2511249 | 144 | $899 |
| RM-4010, Phenolic antioxidant 1010, bulk | SON-2402161 | 42 | $497 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.27 % | 97.5-100 |
| Peak temperature | 144.0 °C | 128-142 |
| Metal content | 6.86 % | 6.2-7.4 |
| Moisture | 0.66 % | 0-1.5 |
| Heavy metals | 3.6 ppm | 0-10 |
| Assay | 99.55 % | 98-101.5 |
| Appearance vs standard | 1 | pass |
| Sieve residue 75 µm | 0.03 % | 0-0.5 |
Manufactured by Sione Naufahu
Released by Quality Manager