ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of accrued expenses

	2021		2020
Employee costs	$	3,756,411	$	696,176
Prototype costs		715,720		360,146
Professional fees		80,535		194,211
Other		151,471		43,544
	$	4,704,137	$	1,294,077