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Inventories
6 Months Ended
Mar. 31, 2013
Inventory Disclosure [Abstract]  
Inventory Disclosure [Text Block]

Note 3 - Inventories

 

Inventories are stated at the lower of average cost or market. Cost is determined using the first-in, first-out (FIFO) method. Inventories consist of raw materials, work-in-process and finished goods. The Company evaluates inventory levels and expected usage on a periodic basis and records, as a charge to cost of revenue, any amounts required to reduce the carrying value to net realizable value.

 

Inventories, net of reserves, consist of the following:

 

    March 31,     September 30,  
    2013     2012  
Raw Materials   $ 2,183,899     $ 2,096,681  
Work-in-Process     965,439       885,328  
Finished Goods     508,877       289,691  
    $ 3,658,215     $ 3,271,700