Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

7. Inventories

	December 31,
	2023		2022
Raw materials	$	61,998	$	88,021
Work in progress		43,904		45,976
Finished goods		33,972		46,722
Total inventories	$	139,874	$	180,719

For the year ended December 31, 2023, the Company charged $17,300 of excessive fixed production overhead to cost of sales (2022 - $97,514, 2021 - $8,582)

For the year ended December 31, 2023, cost of sales includes $52,527 of inventory provision for products that are likely to expire before being sold (2022 - $140,004, 2021 - $70,133).