SAK-CZG90, SAK-CZG 90 · Ca/Zn one pack, general purpose flexible. 8,000 kg planned, started 22 Jun 2026, due 24 Jun 2026, operator Malcolm Rees.
Materials issued
$19,432
8 components out of 1310
Labour & plant recovered
$4,923
13.9 hours across 3 work centres
Overhead applied
$2,067
42% of recovery
Carried in 1320 WIP
$26,422
$3.34/kg made
Formulation Rev 8 approved 15 Jul 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-5040 Calcium stearate, bought-in, blending grade | 208 | 1,664 | FAC-2401805 | $3.38 | $5,624 |
| RM-6014 Calcium carbonate, ground, 2 micron | 264 | 2,112 | OMY-2602583 | $0.54 | $1,140 |
| RM-3050 Epoxidised soybean oil, ESBO | 132 | 1,056 | CHE-2511792 | $3.86 | $4,076 |
| RM-2020 Zinc oxide, French process, 99.7% | 76 | 608 | ZIB-2402970 | $4.86 | $2,955 |
| RM-8020 DINP plasticiser, diisononyl phthalate | 72 | 576 | CHE-2506390 | $2.64 | $1,521 |
| RM-5020 Paraffin wax 58/60, fully refined | 58 | 464 | SAS-2603563 | $2.74 | $1,271 |
| RM-3040 Pentaerythritol, mono, 98% | 38 | 304 | SIN-2407829 | $6.24 | $1,897 |
| RM-4010 Phenolic antioxidant 1010, bulk | 10 | 80 | SON-2402239 | $11.84 | $947 |
| Material cost | $19,432 | ||||
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 | 4.1 | $340.00 | $1,394 |
| 20 | CX-01 Compounding Extruder & Pelletiser | Compound and pelletise | 7.3 | $420.00 | $3,066 |
| 30 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 2.5 | $185.00 | $463 |
Quality release · One-pack stabiliser release
Recorded 24 Jun 2026 by Priya Raman. Run at the end of manufacture, before the goods can be receipted into finished goods.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.33 % | 97.5-100 % | Within spec |
| Peak temperature | 136.0 °C | 128-142 °C | Within spec |
| Fusion time | 52 s | 42-68 s | Within spec |
| Colour, initial ΔE | 1.68 ΔE | 0-3.5 ΔE | Within spec |
| Bulk density | 302 g/L | 260-400 g/L | Within spec |
| Moisture | 0.54 % | 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
- $2.43
- Conversion /kg
- $0.87
- Standard /kg
- $3.30
- List /kg
- $4.85
- Margin at list
- 32.0%
Yield
- Planned
- 8,000 kg
- Made
- 7,921 kg
- Formulation standard
- 99.5%
- Actual
- 99.01%
- Variance to 5400
- $283
Released as batch B26-0322
7,921 kg made, 835 kg still on the floor at the Main Store. Best before 22 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-2026-0322
- Grade
- SAK-CZG90
- Batch
- B26-0322
- Made
- 23 Jun 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-5040, Calcium stearate, bought-in, blending grade | FAC-2401805 | 1,664 | $5,624 |
| RM-6014, Calcium carbonate, ground, 2 micron | OMY-2602583 | 2,112 | $1,140 |
| RM-3050, Epoxidised soybean oil, ESBO | CHE-2511792 | 1,056 | $4,076 |
| RM-2020, Zinc oxide, French process, 99.7% | ZIB-2402970 | 608 | $2,955 |
| RM-8020, DINP plasticiser, diisononyl phthalate | CHE-2506390 | 576 | $1,521 |
| RM-5020, Paraffin wax 58/60, fully refined | SAS-2603563 | 464 | $1,271 |
| RM-3040, Pentaerythritol, mono, 98% | SIN-2407829 | 304 | $1,897 |
| RM-4010, Phenolic antioxidant 1010, bulk | SON-2402239 | 80 | $947 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.33 % | 97.5-100 |
| Peak temperature | 136.0 °C | 128-142 |
| Fusion time | 52 s | 42-68 |
| Colour, initial ΔE | 1.68 ΔE | 0-3.5 |
| Bulk density | 302 g/L | 260-400 |
| Moisture | 0.54 % | 0-1.5 |
| Texture, visual | 1 | pass |
Manufactured by Malcolm Rees
Released by Quality Manager