INVENTORIES

Inventories are stated at the lower of cost (average cost or specific identification methods) or market. The components of inventories are as follows:



	September 30, 2011			March 31, 2011
Raw materials	$	51,068		$	72,174
Work-in-process, including manufactured and purchased components	847,704			805,642
Finished goods	40,743			42,104
Less: unliquidated progress payments	(121,389		)	(138,206		)
Total inventories	$	818,126		$	781,714