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Inventory

9 Months Ended

Jun. 30, 2011

Inventory

The components of inventory consisted of the following:



(in thousands)	As of		As of
	June 30,		September 30,
	2011		2010

Raw materials	$	13,345	$	13,632
Work in-process	7,678		6,496
Finished goods	11,483		11,928

Inventory	$	32,506	$	32,056

- 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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