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Inventories

3 Months Ended

Mar. 30, 2012

Note 3 — Inventories

Inventories, net are stated at the lower of cost, determined on a first-in, first-out basis, or market and consisted of the following (in thousands):

	March 30,			December 30,
	2012			2011
Raw materials and purchased parts	$	1,863		$	1,883
Work-in-process		1,847			2,055
Finished goods		7,874			7,476
		11,584			11,414
Inventory reserves		(439	)		(481	)
	$	11,145		$	10,933

- 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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