BALANCE SHEET COMPONENTS (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF INVENTORIES

Inventories, net consists of the following:

	September 30, 2023		December 31, 2022
Materials	$	208,156	$	397,133
Work in process		1,622,249		5,842,251
Finished goods		8,662,616		19,175,822
	$	10,493,021	$	25,415,206

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30, 2023		December 31, 2022
Inventory purchases	$	—	$	24,901
Payroll & related benefits		37,152		430,358
Professional fees		233,232		290,588
Royalty costs		—		1,650,000
Sales allowances		875,118		1,226,856
Sales and use tax		81,158		113,200
Other		172,347		704,821
	$	1,399,007	$	4,440,724