SHARE-BASED COMPENSATION PLANS (Tables)

6 Months Ended

Mar. 31, 2013

Share-based compensation expense for the three and six months ended March 31, 2013, and 2012, was as follows:

	Three Months Ended				Six Months Ended
	March 31,				March 31,
	2013		2012		2013		2012

Cost of goods sold	$	403	$	366	$	915	$	747
Research, development and technical		310		255		676		545
Selling and marketing		324		292		710		769
General and administrative		2,772		3,113		5,002		5,358
Total share-based compensation expense		3,809		4,026		7,303		7,419
Tax benefit		1,345		1,300		2,531		2,356
Total share-based compensation expense, net of tax	$	2,464	$	2,726	$	4,772	$	5,063