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Inventories

3 Months Ended

Sep. 30, 2012

(4) Inventories

Inventories comprise the following:

			September 30,	June 30,
			2012	2012
Finished goods		$	47,525	41,550
Work in process			403	403
Raw materials			71,302	62,957
Parts and supplies			14,890	14,531
	Total	$	134,120	119,441

At September 30, 2012, $127,279 in inventory is valued using the first-in, first-out method and $6,841 using the average cost method. At June 30, 2012, $112,418 in inventory is valued using the first-in, first-out method and $7,023 using the average cost 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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