SUNACE
SUNACE
Works order WO-2026-0451 Demo SAK-CZM15 · 3,000 kg
July 2026 close · posted live Mon 3 Aug 2026

WO-2026-0451

Planned Make to order

SAK-CZM15, SAK-CZM 15 · Ca/Zn one pack, food-contact rigid film. 3,000 kg planned, started 05 Aug 2026, due 07 Aug 2026, operator Tui Faletau. Raised against SO-26-1194.

Cannot issue, RM-2024 pharmaceutical zinc oxide is in transit, 8,000 kg landing Thursday on SHP-26-0091.

Short on 1 raw material

Materials issued

n/a

0 components out of 1310

Labour & plant recovered

n/a

0.0 hours across 0 work centres

Overhead applied

n/a

42% of recovery

Carried in 1320 WIP

n/a

Not yet issued

Formulation Rev 2 approved 28 May 2026 by Priya Raman

What the formulation calls for at this batch size. Issuing moves the value out of 1310 into 1320 and posts immediately.

Raw material kg / tonne Required Lot Cost /kg Value
RM-5040
Calcium stearate, bought-in, blending grade · Food-approved carrier
248 744 not issued $3.38 $2,515
RM-3050
Epoxidised soybean oil, ESBO
164 492 not issued $3.86 $1,899
RM-6010
Calcium carbonate, precipitated, coated
118 354 not issued $0.86 $304
RM-2024
Zinc oxide, pharmaceutical grade · Pharma-grade ZnO, food contact
92 276
only 0 free
not issued $8.46 $2,335
RM-3060
Glycerol monostearate, GMS 40
86 258 not issued $4.68 $1,207
RM-3016
Zeolite 4A, low sodium, pharma · Low-sodium zeolite
64 192 not issued $5.84 $1,121
RM-3040
Pentaerythritol, mono, 98%
48 144 not issued $6.24 $899
RM-4010
Phenolic antioxidant 1010, bulk
14 42 not issued $11.84 $497
Material cost $10,778

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 1.9 $340.00 pending
20 CX-01
Compounding Extruder & Pelletiser
Compound and pelletise 2.7 $420.00 pending
30 PK-01
Packing Line (20 kg sacks & 500 kg FIBC)
Pack to 500 kg FIBC / 20 kg sack 1.1 $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
$3.59
Conversion /kg
$0.94
Standard /kg
$4.53
List /kg
$7.60
Margin at list
40.4%

Yield

Planned
3,000 kg
Made
n/a
Formulation standard
99.1%
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.