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Inventories

6 Months Ended

Jul. 01, 2011

Note B — Inventories


	July 1,		Dec. 31,
(Thousands)	2011		2010


Principally average cost:
Raw materials and supplies	$	57,934	$	43,295
Work in process		155,585		159,081
Finished goods		59,615		32,991

Gross inventories		273,134		235,367
Excess of average cost over LIFO inventory value		90,745		80,900

Net inventories	$	182,389	$	154,467

- 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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