Universal Mfg. Co. is engaged in the business of remanufacturing and/or distribution, on a wholesale basis, of electric fuel pumps, transfer cases, calipers, transmission assembles and other automotive parts for various makes and models of vehicles. The principal markets for the Company's products are automotive dealers, jobbers, repair shops and other automotive parts distributors located throughout the United States and Canada. Its operating units include Man Lift Mfg. Co., which is engaged in the business of assembly, manufacture, distribution and sale of specialty manlift products and mobile hydraulic equipment; UMC ReTech, which supplies original equipment manufacturer (OEM) quality remanufactured and new aftermarket automotive parts; Metal Works Mfg. Co., which is engaged in the business of cutting, forming, bending, welding and assembling of steel for OEMs, and Ultra Armoring, LLC, which designs, manufactures and assembles products for the United States Government.