3. INVENTORIES

9 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Inventory Disclosure [Abstract]

NOTE 3 - INVENTORIES

Inventories consist of material, labor and manufacturing overhead and are recorded at the lower of cost, using the weighted average cost method, or net realizable value.

The components of inventories at September 30, 2013 and December 31, 2012, net of inventory reserves, were as follows:

	2013		2012
Raw materials	$	31,311	$	13,125
Work in process		2,077		-
Finished goods		156,584		3,684
	$	189,972	$	16,809

The Company periodically reviews quantities of inventory on hand and compares these amounts to expected usage of each particular product or product line. The Company records, as a charge to cost of sales, any amounts required to reduce the carrying value to net realizable value.

Inventories consist of material, labor and manufacturing overhead and are recorded at the lower of cost, using the weighted average cost method, or net realizable value.

The components of inventories at December 31, 2012 and 2011, net of inventory reserves, were as follows:

	2012		2011
Raw materials	$	13,125	$	23,034
Finished goods		3,684		562
Total	$	16,809	$	23,596

The Company periodically reviews quantities of inventory on hand and compares these amounts to expected usage of each particular product or product line. The Company records, as a charge to cost of sales, any amounts required to reduce the carrying value to net realizable value.