SUNACE
SUNACE
Works order WO-2026-0389 Demo ACE-CAS20 · 8,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0389

Completed Make to stock Batch B26-0389

ACE-CAS20, ACE-CAS 20 · calcium stearate, polyolefin acid scavenger. 8,000 kg planned, started 19 Jul 2026, due 21 Jul 2026, operator Malcolm Rees.

Materials issued

$17,825

4 components out of 1310

Labour & plant recovered

$7,585

28.9 hours across 4 work centres

Overhead applied

$3,186

42% of recovery

Carried in 1320 WIP

$28,596

$3.67/kg made

Formulation Rev 6 approved 19 May 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-1010
Stearic acid, triple pressed, vegetable
 786 6,288 KLK-2402555 $2.48 $15,594
RM-1020
Palmitic acid, 90% vegetable
 42 336 IOI-2605809 $2.62 $880
RM-2010
Calcium hydroxide, technical, low iron
 172 1,376 RED-2512205 $0.74 $1,018
RM-6040
Precipitated silica, anti-caking
 12 96 SIB-2509362 $3.46 $332
Material cost $17,825

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 9.9 $310.00 $3,069
20 DR-01
Spray Dryer
 Spray dry to <1.5% moisture 10.7 $265.00 $2,836
30 MC-01
Micronising Mill
 Micronise and classify the fine fraction 5.8 $210.00 $1,218
40 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 · Metallic stearate release

Recorded 21 Jul 2026 by Vinh Le. Precipitated and fused stearates. Metal content and sieve residue decide the grade.

Pass
Test Result Specification Outcome
Yield 99.06 % 97.5-100 % Within spec
Peak temperature 136.5 °C 128-142 °C Within spec
Metal content 6.98 % 6.2-7.4 % Within spec
Moisture 0.72 % 0-1.5 % Within spec
Bulk density 318 g/L 260-400 g/L Within spec
Sieve residue 75 µm 0.04 % 0-0.5 % Within spec
Melting point 153.6 °C 145-165 °C Within spec
Free fatty acid 0.65 % 0-1.2 % 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
$2.23
Conversion /kg
$1.35
Standard /kg
$3.57
List /kg
$5.12
Margin at list
30.3%

Yield

Planned
8,000 kg
Made
7,791 kg
Formulation standard
98.4%
Actual
97.39%
Variance to 5400
$782

Released as batch B26-0389

7,791 kg made, 2,832 kg still on the floor at the Main Store. Best before 19 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.