SUNACE
SUNACE
Works order WO-2026-0372 Demo SAK-BZL40 · 4,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0372

Completed Make to stock Batch B26-0372

SAK-BZL40, SAK-BZL 40 · liquid Ba/Zn, low phenol, flexible. 4,000 kg planned, started 04 Jul 2026, due 06 Jul 2026, operator Malcolm Rees.

Materials issued

$17,174

7 components out of 1310

Labour & plant recovered

$1,855

5.6 hours across 2 work centres

Overhead applied

$779

42% of recovery

Carried in 1320 WIP

$19,808

$5.02/kg made

Formulation Rev 6 approved 19 Aug 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-2040
Barium hydroxide monohydrate
 168 672 SIN-2411189 $6.12 $4,113
RM-2020
Zinc oxide, French process, 99.7%
 112 448 ZIB-2507216 $4.86 $2,177
RM-1032
Oleic acid, low titre · Oleic acid, liquid soap route
 246 984 EME-2611234 $2.84 $2,795
RM-8030
Mineral oil, white, technical
 262 1,048 AZE-2507744 $1.86 $1,949
RM-3050
Epoxidised soybean oil, ESBO
 148 592 CHE-2510970 $3.86 $2,285
RM-4020
Organophosphite 168, bulk
 42 168 SON-2509291 $10.02 $1,683
RM-3030
β-diketone, stearoyl benzoyl methane
 22 88 BAE-2507695 $24.68 $2,172
Material cost $17,174

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)
 Liquid soap reaction and blend at 118°C 4.2 $380.00 $1,596
20 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
 Fill 400 kg IBC / 200 kg drum 1.4 $185.00 $259

Quality release · Liquid mixed-metal release

Recorded 06 Jul 2026 by Karen Doust. Liquid Ba/Zn and Ca/Zn grades, viscosity and colour on the drum.

Pass
Test Result Specification Outcome
Yield 99.68 % 97.5-100 % Within spec
Peak temperature 136.7 °C 128-142 °C Within spec
Viscosity 25°C 266 mPa·s 180-340 mPa·s Within spec
Colour, initial ΔE 1.84 ΔE 0-3.5 ΔE Within spec
Metal content 6.94 % 6.2-7.4 % 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
$4.29
Conversion /kg
$0.66
Standard /kg
$4.95
List /kg
$7.73
Margin at list
36.0%

Yield

Planned
4,000 kg
Made
3,949 kg
Formulation standard
99.7%
Actual
98.72%
Variance to 5400
$261

Released as batch B26-0372

3,949 kg made, 1,024 kg still on the floor at the Main Store. Best before 04 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.