Inventory

9 Months Ended

Jun. 30, 2011

Inventory

Inventory

(3)           Inventory

Inventory is stated at the lower of cost, determined on a first in, first out basis, or market value.  Inventory consists principally of raw material, work-in-process and finished goods.

Inventories at June 30, 2011 and September 30, 2010 consist of the following:

	June 30, 2011		September 30, 2010
Raw material	$	7,633,745	$	6,031,517
Work-in-process	2,061,561		1,411,966
Finished goods	708,001		364,847
	$	10,403,307	$	7,808,330