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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables) | 6 Months Ended
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Jul. 01, 2023
Equity [Abstract] |
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY | Restricted stock activity for the six months ended July 1, 2023 was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY
|  |  |  |  | Weighted Average |
|  | Shares |  |  | Grant Fair Value |
Balance, December 31, 2022 |  |  | 1,965,901 |  |  | $ | 2.22 |
Granted |  |  | 3,136,844 |  |  |  | 1.58 |
Forfeited |  |  | (691,118 | ) |  |  | 3.03 |
Vested |  |  | (422,466 | ) |  |  | 1.58 |
Balance, July 1, 2023 |  |  | 3,989,161 |  |  | $ | 1.65 |
SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE | The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three and six months ended July 1, 2023 and June 25, 2022 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |  |  | Six Months Ended |  |  | Six Months Ended |
|  | July 1, 2023 |  |  | June 25, 2022 |  |  | July 1, 2023 |  |  | June 25, 2022 |
Cost of product revenues |  | $ | 427,323 |  |  | $ | 11,713 |  |  | $ | 453,541 |  |  | $ | 78,381 |
Research and development |  |  | 322,294 |  |  |  | 108,347 |  |  |  | 339,168 |  |  |  | 255,726 |
Selling, general and administrative |  |  | 441,641 |  |  |  | 296,973 |  |  |  | 592,740 |  |  |  | 738,999 |
Total |  | $ | 1,191,258 |  |  | $ | 417,033 |  |  | $ | 1,385,449 |  |  | $ | 1,073,106 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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