INVENTORIES

9 Months Ended

Jun. 30, 2011

Inventory Disclosure [Text Block]

NOTE 4 – INVENTORIES

Inventories, stated at the lower of cost (first-in, first-out or average) or market, were comprised of the following:

	At June 30, 2011		At September 30, 2010
Raw materials and supplies	$	74,745	$	64,933
Work in process		82,378		69,107
Finished goods		119,808		134,761
Total	$	276,931	$	268,801