Net sales and income before income taxes by geographic area for the three and six months ended June 30, 2023 and 2022 are outlined below. When disaggregating revenue, consideration is given to information regularly reviewed by the chief operating decision-maker to evaluate the financial performance of the operating segments and make resource allocation decisions. Substantially all foreign net sales for each of the periods are attributable to the FCEP segment.



	Three Months Ended June 30,				Six Months Ended June 30,
Net Sales	2023		2022		2023		2022
United States	$	63,752	$	56,354	$	119,129	$	107,632
Foreign		43,459		46,228		92,885		89,376
	$	107,211	$	102,582	$	212,014	$	197,008



	Three Months Ended June 30,					Six Months Ended June 30,
Income Before Income Taxes	2023			2022		2023			2022
United States (1)	$	(2,341	)	$	2,565	$	(3,469	)	$	2,279
Foreign		3,489			750		5,915			1,005
	$	1,148		$	3,315	$	2,446		$	3,284

(1)

Includes Corporate costs of $3,593 and $2,790 for the three months ended June 30, 2023 and 2022, respectively, and $6,777 and $5,506 for the six months ended June 30, 2023 and 2022, respectively, which represent operating costs of the corporate office not allocated to the segments.

Net sales by product line for the three and six months ended June 30, 2023 and 2022 were as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2023		2022		2023		2022
Forged and cast mill rolls	$	73,003	$	66,586	$	144,702	$	127,293
FEP		4,578		12,992		9,677		27,044
Heat exchange coils		11,105		7,744		21,740		15,044
Air handling systems		8,892		7,067		18,096		13,676
Centrifugal pumps		9,633		8,193		17,799		13,951
	$	107,211	$	102,582	$	212,014	$	197,008