ACE-MGS20-PH, ACE-MGS 20 PH · magnesium stearate, pharmaceutical grade. 2,000 kg planned, started 12 Jul 2026, due 14 Jul 2026, operator Anthony Jarvis.
Materials issued
$6,627
3 components out of 1310
Labour & plant recovered
$2,189
8.3 hours across 4 work centres
Overhead applied
$919
42% of recovery
Carried in 1320 WIP
$9,735
$5.01/kg made
Formulation Rev 2 approved 21 Apr 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, pharmacopoeial | 798 | 1,596 | KLK-2401985 | $2.48 | $3,958 |
| RM-2032 Magnesium oxide, USP pharmaceutical · USP magnesium oxide | 188 | 376 | IMC-2406470 | $6.84 | $2,572 |
| RM-6040 Precipitated silica, anti-caking | 14 | 28 | SIB-2512469 | $3.46 | $97 |
| Material cost | $6,627 | ||||
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 | 3.2 | $310.00 | $992 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 2.7 | $265.00 | $716 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 1.5 | $210.00 | $315 |
| 40 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 0.9 | $185.00 | $167 |
Quality release · Pharmacopoeial release
Recorded 14 Jul 2026 by Priya Raman. Full monograph assay with retained sample. Certificate of analysis issued with every despatch.
| Test | Result | Specification | Outcome |
|---|---|---|---|
| Yield | 99.41 % | 97.5-100 % | Within spec |
| Assay | 101.99 % | 98-101.5 % | Out of spec |
| Heavy metals | 1.4 ppm | 0-10 ppm | Within spec |
| Moisture | 0.54 % | 0-1.5 % | Within spec |
| Metal content | 6.94 % | 6.2-7.4 % | Within spec |
| Appearance vs standard | 1 | pass | Within spec |
| Sieve residue 75 µm | 0.08 % | 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
- $3.31
- Conversion /kg
- $1.55
- Standard /kg
- $4.87
- List /kg
- $8.70
- Margin at list
- 44.0%
Yield
- Planned
- 2,000 kg
- Made
- 1,943 kg
- Formulation standard
- 97.8%
- Actual
- 97.15%
- Variance to 5400
- $273
Released as batch B26-0387
1,943 kg made, 1,943 kg still on the floor at Quarantine. Best before 12 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-2026-0387
- Grade
- ACE-MGS20-PH
- Batch
- B26-0387
- Made
- 13 Jul 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2401985 | 1,596 | $3,958 |
| RM-2032, Magnesium oxide, USP pharmaceutical | IMC-2406470 | 376 | $2,572 |
| RM-6040, Precipitated silica, anti-caking | SIB-2512469 | 28 | $97 |
| Quality test | Result | Specification |
|---|---|---|
| Yield | 99.41 % | 97.5-100 |
| Assay | 101.99 % | 98-101.5 |
| Heavy metals | 1.4 ppm | 0-10 |
| Moisture | 0.54 % | 0-1.5 |
| Metal content | 6.94 % | 6.2-7.4 |
| Appearance vs standard | 1 | pass |
| Sieve residue 75 µm | 0.08 % | 0-0.5 |
Manufactured by Anthony Jarvis
Released by Quality Manager