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INVENTORIES (Tables)

3 Months Ended

Mar. 30, 2013

INVENTORIES [Abstract]

Schedule of Inventories

Inventories consist of the following:

		March 30, 2013				December 31, 2012
Inventory at FIFO
Finished products		$	4,542			$	3,615
Materials and work in process			49,733				52,212
Gross inventories			54,275				55,827
Less: LIFO reserve			(38,221	)			(38,089	)
Less: excess and obsolescence reserve			(1,964	)			(1,729	)
Net inventories		$	14,090			$	16,009

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- Definition

Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

-Article 5

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