PROPERTY, PLANT AND EQUIMENT

3 Months Ended

Jun. 24, 2011

PROPERTY, PLANT AND EQUIMENT [Abstract]

Note 5 -

PROPERTY, PLANT AND EQUIPMENT:

Property, plant and equipment are comprised of the following:

	June 24,			March 25,
	2011			2011

Computers	$	261,750		$	258,402
Leasehold improvements		588,685			588,685
Machinery and equipment		5,262,288			5,212,686
Tools and dies		2,295,075			2,286,175
Furniture and fixture		160,020			160,020
Website development cost		7,550			7,550

		8,575,368			8,513,518
Less: accumulated depreciation and amortization		(7,282,128	)		(7,244,628	)
	$	1,293,240		$	1,268,890

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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