INVENTORIES (Tables)

6 Months Ended

Mar. 31, 2013

Inventories

Inventories consist of the following:

	March 31,		September 30,
	2013		2012
Finished goods	$	8,963	$	2,075
Work-in-process		36,463		28,851
Raw materials and supplies		10,005		12,340
Deferred cost of revenues		4,941		891
Under(over) applied manufacturing overhead costs		(2,737)		-
Total	$	57,635	$	44,157