Inventory

12 Months Ended

Sep. 30, 2011

Note 3 – INVENTORY

The inventory consists of the following:

	As of September 30, 2011		As of September 30, 2010

Raw materials	$	63,840	$	62,678
Packing supplies		18,522		33,325
Work-in-process		22,940		-
Finished goods		6,037		97,630

Total	$	111,339	$	193,633

Inventories are stated at the lower of cost or market. Management compares the cost of inventory with the market value and an allowance is made for writing down the inventory to its market value, if lower. No allowance for inventories was made for the years ended September 30, 2011 and 2010.

- 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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