INVENTORIES

6 Months Ended

Mar. 24, 2012

INVENTORIES

INVENTORIES

B.            INVENTORIES

Inventories are valued at the lower of cost or market.  Cost is determined using the last-in, first-out (LIFO) method for approximately 56% and 53% of the Company’s inventories at March 24, 2012 and September 24, 2011, respectively.  Other inventories, primarily in the specialty publishing segment, are determined on a first-in, first-out (FIFO) basis.  Inventories consisted of the following:

	(000’s Omitted)
	March 24, 2012		September 24, 2011
Raw materials	$	6,740	$	5,574
Work in process	9,209		8,698
Finished goods	23,263		25,081
Total	$	39,212	$	39,353