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Inventories

3 Months Ended

Apr. 28, 2012

(6) Inventories

Inventories are stated at the lower of cost (first-in, first-out) or market and include material, labor and manufacturing overhead. The components of inventories are as follows:


	April 28, 2012		January 31, 2012
Materials and Supplies	$	8,610,693	$	9,204,853
Work-In-Process		1,241,043		1,274,397
Finished Goods		3,972,240		3,649,349

	$	13,823,976	$	14,128,599

- 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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