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INVENTORIES

9 Months Ended

Sep. 30, 2019

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,
	2019		2018
Parts and raw materials	$	33,769	$	34,449
Work-in-process		7,383		7,557
Finished goods		10,224		12,965
		51,376		54,971