ACE-CAS30-FG, ACE-CAS 30 FG · calcium stearate, food & kosher approved. 4,000 kg planned, started 09 Jul 2026, due 11 Jul 2026, operator Malcolm Rees.
Materials issued
$8,804
3 components out of 1310
Labour & plant recovered
$3,947
15.0 hours across 4 work centres
Overhead applied
$1,658
42% of recovery
Carried in 1320 WIP
$14,408
$3.68/kg made
Formulation Rev 3 approved 24 Feb 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-1010 Stearic acid, triple pressed, vegetable · Vegetable only, kosher & BSE free declaration | 824 | 3,296 | KLK-2401839 | $2.48 | $8,174 |
| RM-2010 Calcium hydroxide, technical, low iron | 166 | 664 | RED-2408414 | $0.74 | $491 |
| RM-6040 Precipitated silica, anti-caking | 10 | 40 | SIB-2506131 | $3.46 | $138 |
| Material cost | $8,804 | ||||
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-03 Reaction Vessel 3 (aqueous precipitation) | Aqueous precipitation, metathesis | 5.4 | $310.00 | $1,674 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 5.3 | $265.00 | $1,405 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 2.9 | $210.00 | $609 |
| 40 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 1.4 | $185.00 | $259 |
Quality release · Food-contact & kosher release
Recorded 11 Jul 2026 by Karen Doust. Adds heavy metals and appearance against the retained standard. Vegetable origin declared BSE free.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.34 % | 97.5-100 % | Within spec |
| Peak temperature | 134.6 °C | 128-142 °C | Within spec |
| Metal content | 6.65 % | 6.2-7.4 % | Within spec |
| Moisture | 0.47 % | 0-1.5 % | Within spec |
| Heavy metals | 1.4 ppm | 0-10 ppm | Within spec |
| Assay | 99.15 % | 98-101.5 % | Within spec |
| Appearance vs standard | 1 | pass | Within spec |
| Sieve residue 75 µm | 0.10 % | 0-0.5 % | 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
- $2.20
- Conversion /kg
- $1.40
- Standard /kg
- $3.60
- List /kg
- $6.28
- Margin at list
- 42.7%
Yield
- Planned
- 4,000 kg
- Made
- 3,917 kg
- Formulation standard
- 98.2%
- Actual
- 97.92%
- Variance to 5400
- $307
Released as batch B26-0385
3,917 kg made, 651 kg still on the floor at the Main Store. Best before 09 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.
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-2026-0385
- Grade
- ACE-CAS30-FG
- Batch
- B26-0385
- Made
- 10 Jul 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2401839 | 3,296 | $8,174 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2408414 | 664 | $491 |
| RM-6040, Precipitated silica, anti-caking | SIB-2506131 | 40 | $138 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.34 % | 97.5-100 |
| Peak temperature | 134.6 °C | 128-142 |
| Metal content | 6.65 % | 6.2-7.4 |
| Moisture | 0.47 % | 0-1.5 |
| Heavy metals | 1.4 ppm | 0-10 |
| Assay | 99.15 % | 98-101.5 |
| Appearance vs standard | 1 | pass |
| Sieve residue 75 µm | 0.10 % | 0-0.5 |
Manufactured by Malcolm Rees
Released by Quality Manager