SUNACE
SUNACE
Works order WO-2026-0447 Demo SAK-CZB65 · 2,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0447

QC failed Make to stock Batch B26-0441

SAK-CZB65, SAK-CZB 65 · Ca/Zn one pack, bottle closure, low taint. 2,000 kg planned, started 28 Jul 2026, due 30 Jul 2026, operator Tui Faletau.

Fusion time 71 s against a 42-68 s window. 3,000 kg of B26-0441 sits in Quarantine pending a rework decision.

Materials issued

$7,256

8 components out of 1310

Labour & plant recovered

$1,399

4.1 hours across 3 work centres

Overhead applied

$587

42% of recovery

Carried in 1320 WIP

$9,242

$4.67/kg made

Formulation Rev 3 approved 03 Mar 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-5040
Calcium stearate, bought-in, blending grade
 236 472 FAC-2404909 $3.38 $1,595
RM-3050
Epoxidised soybean oil, ESBO
 172 344 CHE-2406940 $3.86 $1,328
RM-2024
Zinc oxide, pharmaceutical grade
 96 192 IMC-2605410 $8.46 $1,624
RM-6010
Calcium carbonate, precipitated, coated
 128 256 OMY-2611450 $0.86 $220
RM-3060
Glycerol monostearate, GMS 40
 92 184 PGR-2612544 $4.68 $861
RM-3016
Zeolite 4A, low sodium, pharma
 68 136 SIN-2504640 $5.84 $794
RM-3040
Pentaerythritol, mono, 98%
 44 88 SIN-2506493 $6.24 $549
RM-4010
Phenolic antioxidant 1010, bulk
 12 24 SON-2610603 $11.84 $284
Material cost $7,256

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 1.4 $340.00 $476
20 CX-01
Compounding Extruder & Pelletiser
 Compound and pelletise 1.8 $420.00 $756
30 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 · Food-contact & kosher release

Recorded 30 Jul 2026 by Karen Doust. Adds heavy metals and appearance against the retained standard. Vegetable origin declared BSE free.

Fail
Test Result Specification Outcome
Yield 99.00 % 97.5-100 % Within spec
Peak temperature 137.2 °C 128-142 °C Within spec
Metal content 6.74 % 6.2-7.4 % Within spec
Moisture 0.71 % 0-1.5 % Within spec
Heavy metals 2.4 ppm 0-10 ppm Within spec
Assay 99.40 % 98-101.5 % Within spec
Appearance vs standard 1 pass Within spec
Sieve residue 75 µm 0.14 % 0-0.5 % Within spec

Fusion time 71 s against a 42-68 s window on the retained standard. Rejected. 1,980 kg transferred to Quarantine.

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
$3.63
Conversion /kg
$0.99
Standard /kg
$4.62
List /kg
$7.70
Margin at list
40.0%

Yield

Planned
2,000 kg
Made
1,980 kg
Formulation standard
99.0%
Actual
99.00%
Variance to 5400
$95

Released as batch B26-0441

1,980 kg made, 1,980 kg still on the floor at Quarantine. Best before 29 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.