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Inventories

3 Months Ended

Mar. 30, 2014

4. INVENTORIES

Inventories consist of the following (dollars in thousands):



	March 30, 2014		December 28, 2013
Finished goods	$	45,705	$	46,096
Raw materials, work in process, stores and spare parts		51,841		46,217
	$	97,546	$	92,313

The stores and spare parts inventory balance was $16.0 million and $15.9 million as of March 30, 2014 and December 28, 2013, respectively. It was valued at average cost and included in raw materials, work in process, stores and spare parts. All other inventories are valued using the first-in, first-out (“FIFO”) method.

- 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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