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Inventories

3 Months Ended

Sep. 30, 2013

(4) Inventories

Inventories comprise the following:

			September 30,	June 30,
			2013	2013
Finished goods		$	30,876	35,015
Work in process			5,944	4,133
Raw materials			38,170	47,919
Parts and supplies			15,516	14,130
	Total	$	90,506	101,197

At September 30, 2013, $83,404 in inventory is valued using the first-in, first-out method and $7,102 using the average cost method. At June 30, 2013, $93,320 in inventory is valued using the first-in, first-out method and $7,877 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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