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

 

       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):

  

   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