Inventories, net

6 Months Ended

Jul. 03, 2011

NOTE D — Inventories, net

Inventories consist of the following:


	July 3,		December 31,
*($ in thousands)*	2011		2010
Finished goods	$	11,606	$	8,594
Work-in-process		19,009		16,394
Raw materials		57,987		51,897

Total inventories, net	$	88,602	$	76,885

- 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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