BALANCE SHEET COMPONENTS (Tables)

9 Months Ended

Sep. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF INVENTORIES

Inventories, net consists of the following:

	September 30, 2022		December 31, 2021
Raw materials	$	526,469	$	1,047,156
Work in process		4,817,935		7,540
Finished goods		24,968,458		32,836,591
	$	30,312,862	$	33,891,287

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30, 2022		December 31, 2021
Inventory purchases	$	153,926	$	287,571
Payroll & related benefits		700,844		210,495
Professional fees		470,738		229,597
Royalty costs		1,650,000		1,588,025
Sales allowances		2,130,272		1,958,050
Sales and use tax		66,888		50,916
Other		448,850		955,263
	$	5,621,518	$	5,279,917