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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)
 6 Months Ended
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:

 

       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):

  

   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