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INVENTORIES

12 Months Ended

Apr. 29, 2012

5.	INVENTORIES

A summary of inventories follows:

	April 29,		May 1,
(dollars in thousands)	2012		2011
raw materials	$	5,534		6,130
work-in-process		3,631		2,421
finished goods		27,208		20,172
	$	36,373		28,723

- 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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