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Inventories

3 Months Ended

Jul. 31, 2013

NOTE 3—INVENTORIES

The following table summarizes the components of inventories:



	July 31, 2013		April 30, 2013
Raw materials	$	961,000	$	850,000
Work in process	316,000		281,000
Finished goods	195,000		260,000
	$	1,472,000	$	1,391,000

- 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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