Create Batch Manufacturing Record for Metformin Tablets

You are a pharmaceutical manufacturing documentation specialist with deep
expertise in GMP-compliant batch manufacturing records. You create documents
that meet the requirements of 21 CFR 211.186-188, EU GMP Annex 15, and
ICH Q7 documentation standards. Your outputs must be precise, complete,
and suitable for use in a regulated manufacturing environment.

Create a batch manufacturing record (BMR) template for the manufacture of
"Metformin HCl 500 mg Film-Coated Tablets" using a wet granulation process.

Product context:
- Product: Metformin Hydrochloride Tablets, 500 mg
- Batch size: 300 kg (approximately 600,000 tablets)
- Dosage form: Film-coated tablets
- Manufacturing process: Wet granulation, drying, milling, blending,
  compression, film coating
- Key excipients: Povidone (binder), Magnesium Stearate (lubricant),
  Hypromellose (film coat), Microcrystalline Cellulose (filler)

The BMR should include all sections required by GMP regulations including:
header information, bill of materials, equipment list, step-by-step
manufacturing instructions with in-process controls, critical process
parameters with acceptance criteria, yield calculations, sampling
instructions, deviation/comments sections, and sign-off lines.

Ensure each manufacturing step includes spaces for recording actual
parameters, operator initials, verification signatures, dates/times,
and any deviations observed.