INVENTORIES

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

5. INVENTORIES

A summary of inventories are as follows at December 31:

	2023		2022
Raw materials	$	1,757	$	2,241
Finished goods		4,825		2,381
Total inventories	$	6,582	$	4,622

Manufacturing overhead costs primarily include management’s best estimate and allocation of the labor costs incurred related to acquiring finished goods from the Company’s contract manufacturer. Labor costs include wages, taxes and benefits for employees involved in warehousing, logistics coordination, material sourcing, and production planning activities. The majority of these costs have been written off based on the Company’s analysis of net realizable value.