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Inventories

3 Months Ended

Sep. 28, 2013

4. Inventories

Inventories are stated at the lower of standard cost, which approximates actual cost, or market value. The components of inventory are as follows (in thousands):


	September 28, 2013		June 30, 2013
	(unaudited)
Raw materials	$	5,664	$	5,182
Work-in-process		1,637		1,327
Finished goods		1,705		1,626

Total inventory	$	9,006	$	8,135

- 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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