INVENTORIES

9 Months Ended

Sep. 30, 2024

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,
	2024		2023
Parts and raw materials	$	85,670	$	87,381
Work-in-process		11,897		11,456
Finished goods		20,038		18,849
	$	117,605	$	117,686