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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables) | 9 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY | Restricted stock activity for the nine months ended September 30, 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 |  |  | 3,296,051 |  |  |  | 1.59 |
Forfeited |  |  | (800,842 | ) |  |  | 2.83 |
Vested |  |  | (512,693 | ) |  |  | 1.55 |
Balance, September 30, 2023 |  |  | 3,948,417 |  |  | $ | 1.66 |
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 nine months ended September 30, 2023 and September 24, 2022 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 30, 2023 |  |  | September 24, 2022 |  |  | September 30, 2023 |  |  | September 24, 2022 |
Cost of product revenues |  | $ | 311,455 |  |  | $ | 41,373 |  |  | $ | 764,996 |  |  | $ | 119,754 |
Research and development |  |  | 214,320 |  |  |  | 111,928 |  |  |  | 553,488 |  |  |  | 367,654 |
Selling, general and administrative |  |  | 432,560 |  |  |  | 144,247 |  |  |  | 1,025,298 |  |  |  | 883,246 |
Total |  | $ | 958,335 |  |  | $ | 297,548 |  |  | $ | 2,343,782 |  |  | $ | 1,370,654 |

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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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