Inventory

3 Months Ended

Dec. 31, 2018

Inventory

Raw materials include inventory of manufacturing supplies. Work in process includes manufacturing supplies, direct and indirect labor, contracted manufacturing and testing, and allocated manufacturing overhead for inventory in process at the end of the period. Finished goods include products that are complete and available for sale. At December 31, 2018 and September 30, 2018, the Company recorded work in process and finished goods inventory only for those products with recent sales levels to evaluate net realizable value.

Inventory consisted of the following:

	December 31,		September 30,
	2018		2018

Raw materials	$	53,280	$	46,670
Work in process		78,063		83,297
Finished goods		80,736		94,300

	$	212,079	$	224,267