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Inventories

6 Months Ended

Sep. 29, 2012

6. Inventories

Inventories are principally valued at standard costs, which approximate the lower of cost (first-in, first-out) or market. Components of inventories were as follows:


(In thousands)	Sep 29, 2012		Mar 31, 2012
Raw materials and purchased parts	$	57,237	$	48,126
Work-in-process		12,634		10,511
Finished goods		9,447		9,418

	$	79,318	$	68,055

- 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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