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Inventory

6 Months Ended

Mar. 30, 2012

Inventory consists of the following (in thousands):



	As of
	March 30, 2012		September 30, 2011
Raw materials	$	22,504	$	18,565
Work-in-process	94,816		92,601
Finished goods	70,803		73,633
Finished goods held on consignment by customers	8,435		13,384
Total inventory	$	196,558	$	198,183

- 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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