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Inventories

3 Months Ended

Mar. 30, 2012

Inventories were comprised of:



	March 30, 2012		December 30, 2011
	(in thousands)
Aluminum and steel coil	$	62,658	$	52,681
Raw materials	15,263		12,808
Work in process	3,972		2,980
Finished products	14,253		14,927
	$	96,146	$	83,396

The Company has disclosed aluminum and steel coil inventory separately, as it represents inventory that can be classified as raw material, work in process or finished product. Aluminum and steel coil includes both painted and bare coil. Inventories are net of related reserves totaling $2.9 million and $3.0 million as of March 30, 2012 and December 30, 2011, respectively.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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