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INVENTORIES | 12 Months Ended
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Jul. 31, 2021
Inventory Disclosure [Abstract] |
INVENTORIES | INVENTORIES Major classifications of inventories are as follows:
|  | July 31, 2021 |  | July 31, 2020
Finished goods—RV |  | $ | 114,843 |  |  | $ | 152,297 |
Finished goods—other |  | 57,810 |  |  | 44,779 |
Work in process |  | 376,594 |  |  | 128,181 |
Raw materials |  | 602,106 |  |  | 302,813 |
Chassis |  | 292,921 |  |  | 135,194 |
Subtotal |  | 1,444,274 |  |  | 763,264 |
Excess of FIFO costs over LIFO costs |  | (74,890) |  |  | (46,959) |
Total inventories, net |  | $ | 1,369,384 |  |  | $ | 716,305 |
Of the $1,444,274 and $763,264 of inventories at July 31, 2021 and July 31, 2020, $946,767 and $512,165, respectively, was valued on the first-in, first-out (“FIFO”) method, and $497,507 and $251,099, respectively, was valued on the last-in, first-out (“LIFO”) basis.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -URI http://asc.fasb.org/topic&trid=2126998 + Details
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