BALANCE SHEET COMPONENTS (Tables)

3 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF INVENTORIES

Inventories, net consists of the following:

	March 31, 2023		December 31, 2022
Materials	$	346,926	$	397,133
Work in process		5,189,184		5,842,251
Finished goods		17,230,386		19,175,822
	$	22,766,496	$	25,415,206

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consist of the following:

	March 31, 2023		December 31, 2022
Inventory purchases	$	27,004	$	24,901
Payroll & related benefits		510,538		430,358
Professional fees		214,019		290,588
Royalty costs		1,712,500		1,650,000
Sales allowances		1,453,797		1,226,856
Sales and use tax		116,992		113,200
Other		694,203		704,821
	$	4,729,053	$	4,440,724