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Note 9 - Inventory

9 Months Ended

Sep. 29, 2013

(9) Inventory

Inventory consisted of the following (in thousands):

	September 29, 2013			December 31, 2012
	(Unaudited)

Raw materials	$	19,348		$	20,645
Work in process		17,584			14,198
Finished goods		6,825			4,461
Reserve for excess and obsolete inventory		(6,157	)		(5,346	)
	$	37,600		$	33,958

- 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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