INVENTORIES

3 Months Ended

Mar. 31, 2013

Disclosure - Inventories [Abstract]

INVENTORIES

5. INVENTORIES

Inventories are stated at the lower of cost or market on a first in, first out basis. Inventories consist of work-in-process, raw materials, finished goods, and packaging for the Company’s SURGEX®, RESURGEX ESSENTIAL®, Bikini Ready® and SlimTrim™ product lines. Cost-of-goods sold are calculated using the average costing method. Inventories consist of the following:

	March 31,			December 31,
	2013			2012
Finished Goods	$	26,035		$	2,344
Work in Process		126,471			49,200
Raw Materials		-			-
Packaging		1,794			1,832
		154,300			53,376
Less: Reserve for losses		(49,200	)		(49,200	)
Total	$	105,100		$	4,176