INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2020

INVENTORIES

Schedule of 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

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,
	2020		2019
Parts and raw materials	$	42,150	$	35,849
Work-in-process		7,843		6,951
Finished goods		11,650		10,585
	$	61,643	$	53,385