SUNACE
SUNACE
Works order WO-2026-0363 Demo SAK-CZH80 · 6,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0363

Completed Make to stock Batch B26-0363

SAK-CZH80, SAK-CZH 80 · Ca/Zn one pack, flexible hose & tube. 6,000 kg planned, started 01 Jul 2026, due 03 Jul 2026, operator Malcolm Rees.

Materials issued

$17,698

8 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

$23,049

$3.90/kg made

Formulation Rev 5 approved 11 Dec 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
 224 1,344 FAC-2408439 $3.38 $4,543
RM-3050
Epoxidised soybean oil, ESBO
 186 1,116 CHE-2508251 $3.86 $4,308
RM-6014
Calcium carbonate, ground, 2 micron
 168 1,008 OMY-2408624 $0.54 $544
RM-2020
Zinc oxide, French process, 99.7%
 92 552 ZIB-2412212 $4.86 $2,683
RM-8020
DINP plasticiser, diisononyl phthalate
 88 528 CHE-2404616 $2.64 $1,394
RM-5010
Polyethylene wax, 100 mPa·s
 62 372 SAS-2408506 $4.26 $1,585
RM-3040
Pentaerythritol, mono, 98%
 44 264 SIN-2411823 $6.24 $1,647
RM-4010
Phenolic antioxidant 1010, bulk
 14 84 SON-2409453 $11.84 $995
Material cost $17,698

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 03 Jul 2026 by Vinh Le. Run at the end of manufacture, before the goods can be receipted into finished goods.

Pass
Test Result Specification Outcome
Yield 99.53 % 97.5-100 % Within spec
Peak temperature 135.6 °C 128-142 °C Within spec
Fusion time 57 s 42-68 s Within spec
Colour, initial ΔE 1.81 ΔE 0-3.5 ΔE Within spec
Bulk density 306 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
$2.95
Conversion /kg
$0.89
Standard /kg
$3.84
List /kg
$5.82
Margin at list
34.0%

Yield

Planned
6,000 kg
Made
5,916 kg
Formulation standard
99.4%
Actual
98.60%
Variance to 5400
$331

Released as batch B26-0363

5,916 kg made, 759 kg still on the floor at the Main Store. Best before 01 Jul 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.