Heat Part A to 80-85 C under agitation. Heat Part B to 80-85 C. Add Part B to Part A and blend until uniform. Cool and at 60 C add individual components of Part C. Continue low-speed agitation until product is uniform. Fill at 50-55 C. Note: This o/w microemulsion is an excellent emollient base. The ethoxylated cocoate and fatty acid ester provide protective dermal properties that may be useful for treatment products and makeup items where moisturization is required.