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Inventories

3 Months Ended

Dec. 31, 2011

5. INVENTORIES

Inventories consisted of the following:


	December 31,			September 30,
	2011			2011
Finished goods	$	779,224		$	505,749
Work in process		236,309			168,622
Raw materials		2,400,257			2,368,245

		3,415,790			3,042,616
Reserve for obsolescence		(469,698	)		(307,096	)

	$	2,946,092		$	2,735,520

- 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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