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Inventories

9 Months Ended

Jan. 28, 2012

Note 3: Inventories

A summary of inventories is as follows:

(Unaudited, amounts in thousands)	1/28/12			4/30/11
Raw materials	$	69,264		$	70,326
Work in process		11,110			11,461
Finished goods		81,548			84,367
FIFO inventories		161,922			166,154
Excess of FIFO over LIFO		(27,752	)		(27,710	)
Inventories, net	$	134,170		$	138,444

- 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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