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Note 9 - Inventory

3 Months Ended

Mar. 30, 2014

(9) Inventory

Inventory consisted of the following (in thousands):

	March 30,			December 31,
	2014			2013
	(Unaudited)
Raw materials	$	20,542		$	19,372
Work in process		17,382			16,436
Finished goods		5,104			5,017
Reserve for excess and obsolete inventory		(6,463	)		(6,403	)
	$	36,565		$	34,422

- 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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