3. INVENTORIES

Inventories are stated at the lower of cost (First-In, First-Out (FIFO) Method) or market and consist of the following classes:

(thousands)	Sept. 25, 2011			Dec. 31, 2010
Raw materials	$	14,354		$	14,221
Work in process		2,116			926
Finished goods		1,858			1,569
Less: reserve for inventory obsolescence		(374	)		(694	)
Total manufactured goods, net		17,954			16,022
Materials purchased for resale (distribution products)		7,962			6,861
Less: reserve for inventory obsolescence		(260	)		(160	)
Total materials purchased for resale (distribution products), net		7,702			6,701
Total inventories	$	25,656		$	22,723