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Inventories

6 Months Ended

Sep. 29, 2012

6.Inventories

Inventories are comprised of the following (in thousands):



	September 29,		March 31,
	2012		2012
Work in process	$	71,427	$	30,921
Finished goods		73,454		24,994
	$	144,881	$	55,915

The increase in inventory balances at September 29, 2012, as compared to March 31, 2012, is primarily related to the expected increased demand for our products, and reflects planned inventory builds.

- 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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