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Inventories

6 Months Ended

Jul. 02, 2011

Inventories, stated at the lower of cost or market, consisted of the following:



	July 2, 2011		December 31, 2010
Inventories:
Raw materials	$	30,717	$	23,668
Work-in-process	70,916		56,998
Finished goods	35,725		20,791
Total inventories	$	137,358	$	101,457

- 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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