GUARANTEES

3 Months Ended

Jun. 30, 2011

GUARANTEES

GUARANTEES

9.     GUARANTEES

Certain of the Company’s products carry a one-year warranty, the costs of which are accrued for at the time of shipment or delivery.  Accrual rates are based upon historical experience for the trailing twelve months and management’s judgment of future exposure.  Warranty experience for the three months ended June 30, 2011 and 2010 is as follows:

	Three Months Ended
(In thousands)	June 30, 2011			June 30, 2010
Warranty accrual at beginning of period	$	1,225		$	965
Accruals for warranties issued during the period	307			178
Adjustment of preexisting accrual estimates	12			(71		)
Warranty costs incurred during period	(430		)	(238		)
Warranty accrual at end of period	$	1,114		$	834