Inventory

3 Months Ended

Mar. 31, 2013

Notes to Financial Statements

Note 3. Inventory

Inventory, consisting of materials, labor and manufacturing overhead, is stated at the lower of cost (first-in, first-out) or market and consisted of the following at:

	March 31, 2013			December 31, 2012
Raw materials	$	4,012,000		$	3,988,000
Work in progress		41,000			2,000
Finished goods		553,000			587,000
Reserve for obsolescence		(2,374,000	)		(2,374,000	)
Total	$	2,232,000		$	2,203,000

 Inventory write-offs were $11,000 and $15,000 for the three months ended March 31, 2013 and 2012, respectively.