Tendra Tents CIMA OCS Pre-seen Explained | Part 3: Raw Materials, Production & Operations

Part 3 of 5 in our walkthrough of the Tendra Tents pre-seen for the CIMA Operational Case Study (OCS), November 2026 to February 2027. Today we go inside the business: how the tents are made, sold and delivered. Pages 15 to 19 of the pre-seen feed almost every costing, variance, quality and working capital task, so this part is worth your time. What you will learn: The eight raw materials, how each one arrives and where it sits on the Explorer Solo standard cost card Why raw materials are 58.2% of the cost of a tent, and what normal losses mean for the usage variance The cost of quality at Tendra Tents: prevention, appraisal, internal and external failure Cutting, Sewing, Assembly & Testing and Packing, step by step, with their overhead rates Why a machine hour basis may suit Cutting better, and how activity based costing fits Assembly & Testing Sales channels: where the revenue comes from (82.5% Teeland, 17.5% other European countries) Retailer credit terms, supplier terms, bulk and settlement discounts, and the EOQ model Seasonal sales against level production, and what that does to inventory and cash The Distribution Centre, cost to serve, and the headcount behind the business A 10-question quiz to test yourself at the end Every point is linked to the OCS core activities, the E1, P1 and F1 syllabus, and real exam-style tasks from our ExamLab mock exams. Try a FREE OCS mock exam (no card needed): https://www.examlab.cloud/cima-ocs/#o... All CIMA OCS mock exam packs (up to 30 full timed mocks with model answers): https://www.examlab.cloud/cima-ocs/ Watch the full Tendra Tents series in the playlist, and see you in Part 4 for the numbers. #CIMA #CIMAOCS #TendraTents #OperationalCaseStudy #ExamLab