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INVENTORIES

9 Months Ended

Sep. 30, 2018

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 (in thousands):


	September 30,		December 31,
	2018		2017
Parts and raw materials	$	28,195	$	20,509
Work-in-process		7,263		5,984
Finished goods		9,429		6,075
		44,887		32,568