INVENTORIES

3 Months Ended

Mar. 31, 2023

INVENTORIES

INVENTORIES

3.    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:

	March 31,		December 31,
	2023		2022
Parts and raw materials	$	87,335	$	89,100
Work-in-process		11,570		11,686
Finished goods		17,324		16,322
	$	116,229	$	117,108