INVENTORIES

9 Months Ended

Sep. 30, 2022

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,
	2022		2021
Parts and raw materials	$	85,492	$	65,223
Work-in-process		10,864		9,529
Finished goods		15,774		14,981
	$	112,130	$	89,733