WO-2026-0449
In process Make to stockACE-CAS10, ACE-CAS 10 · calcium stearate, PVC grade. 10,000 kg planned, started 03 Aug 2026, due 05 Aug 2026, operator Malcolm Rees.
Precipitation complete, on the spray dryer now. Micronising and packing tomorrow.
Materials issued
$21,876
4 components out of 1310
Labour & plant recovered
$2,744
9.3 hours across 2 work centres
Overhead applied
$1,152
42% of recovery
Carried in 1320 WIP
$25,772
Not yet issued
Formulation Rev 11 approved 02 Oct 2024 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 · Triple pressed vegetable stearic, BSE free | 812 | 8,120 | KLK-2404650 | $2.48 | $20,138 |
| RM-2010 Calcium hydroxide, technical, low iron · Metathesis with Ca(OH)₂ | 168 | 1,680 | RED-2505380 | $0.74 | $1,243 |
| RM-6040 Precipitated silica, anti-caking · Anti-caking | 14 | 140 | SIB-2406266 | $3.46 | $484 |
| RM-8050 Process water treatment, softener salt | 8 | 80 | RED-2505545 | $0.14 | $11 |
| Material cost | $21,876 | ||||
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 | 6.2 | $310.00 | $1,922 |
| 20 | DR-01 Spray Dryer | Spray dry to <1.5% moisture | 3.1 | $265.00 | $822 |
| 30 | MC-01 Micronising Mill | Micronise and classify the fine fraction | 7.3 | $210.00 | pending |
| 40 | PK-01 Packing Line (20 kg sacks & 500 kg FIBC) | Pack to 500 kg FIBC / 20 kg sack | 3.1 | $185.00 | pending |
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
- $2.19
- Conversion /kg
- $1.33
- Standard /kg
- $3.52
- List /kg
- $4.86
- Margin at list
- 27.6%
Yield
- Planned
- 10,000 kg
- Made
- n/a
- Formulation standard
- 98.6%
- Actual
- n/a
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-2026-0449
- Grade
- ACE-CAS10
- Batch
- pending
- Made
- 03 Aug 2026
| Raw material | Lot | kg issued | Cost |
|---|---|---|---|
| RM-1010, Stearic acid, triple pressed, vegetable | KLK-2404650 | 8,120 | $20,138 |
| RM-2010, Calcium hydroxide, technical, low iron | RED-2505380 | 1,680 | $1,243 |
| RM-6040, Precipitated silica, anti-caking | SIB-2406266 | 140 | $484 |
| RM-8050, Process water treatment, softener salt | RED-2505545 | 80 | $11 |
Manufactured by Malcolm Rees
Released by Quality Manager