INVENTORIES

9 Months Ended

Sep. 30, 2023

INVENTORIES

INVENTORIES

4.    INVENTORIES

Inventories include costs of materials, direct labor and manufacturing overhead, and are stated at the lower of cost (first-in, first-out basis) or net realizable value, as follows:

	September 30,		December 31,
	2023		2022
Parts and raw materials	$	85,633	$	89,100
Work-in-process		11,678		11,686
Finished goods		19,980		16,322
	$	117,291	$	117,108