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INVENTORIES

6 Months Ended

Mar. 31, 2013

Inventories are summarized as follows (amounts in thousands):



	March 31, 2013		September 30, 2012
Raw materials	$	37,998	$	39,094
Work in progress	92,407		90,920
Finished goods	32,322		29,041
	$	162,727	$	159,055

- 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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