WO-2026-0452

Planned Make to stock

ACE-CAS40-C, ACE-CAS 40 C · calcium stearate, coated sand & foundry. 6,000 kg planned, started 06 Aug 2026, due 08 Aug 2026, operator Malcolm Rees.

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 7 approved 28 Jan 2025 by Amir Haddad

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-1012 Stearic acid, double pressed, vegetable · Double pressed, foundry tolerance	806	4,836	not issued	$2.26	$10,929
RM-2010 Calcium hydroxide, technical, low iron	176	1,056	not issued	$0.74	$781
RM-6040 Precipitated silica, anti-caking	12	72	not issued	$3.46	$249
Material cost					$11,960

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	7.7	$310.00	pending
20	DR-01 Spray Dryer	Spray dry to <1.5% moisture	8.0	$265.00	pending
30	MC-01 Micronising Mill	Micronise and classify the fine fraction	4.4	$210.00	pending
40	PK-01 Packing Line (20 kg sacks & 500 kg FIBC)	Pack to 500 kg FIBC / 20 kg sack	2.0	$185.00	pending

Computed from the formulation and the routing, not typed in. It is what the finished goods control account is debited at.

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

WO-2026-0452

Raw material	Lot	kg issued	Cost
RM-1012, Stearic acid, double pressed, vegetable	n/a	4,836	$10,929
RM-2010, Calcium hydroxide, technical, low iron	n/a	1,056	$781
RM-6040, Precipitated silica, anti-caking	n/a	72	$249

Manufactured by Malcolm Rees

Released by Quality Manager