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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables) | 6 Months Ended
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Jun. 29, 2024
Equity [Abstract] |
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY | Restricted stock activity for the six month period ended June 29, 2024 was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY
|  | Shares |  |  | Weighted Average Grant Fair Value |
Balance, December 30, 2023 |  |  | 1,931,767 |  |  | $ | 1.65 |
Granted |  |  | 4,131,820 |  |  |  | 1.31 |
Forfeited |  |  | (328,100 | ) |  |  | 2.70 |
Vested |  |  | (246,459 | ) |  |  | 2.00 |
Balance, June 29, 2024 |  |  | 5,489,028 |  |  |  | 1.32 |
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 June 29, 2024 and July 1, 2023 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |  |  | Six months ended |  |  | Six months ended |
|  | June 29, 2024 |  |  | July 1, 2023 |  |  | June 29, 2024 |  |  | July 1, 2023 |
Cost of product revenues |  | $ | 268,318 |  |  | $ | 427,323 |  |  | $ | 488,924 |  |  | $ | 453,541 |
Research and development |  |  | 117,086 |  |  |  | 322,294 |  |  |  | 260,909 |  |  |  | 339,168 |
Selling, general and administrative |  |  | 291,014 |  |  |  | 441,641 |  |  |  | 661,513 |  |  |  | 592,740 |
Total |  | $ | 676,418 |  |  | $ | 1,191,258 |  |  | $ | 1,411,346 |  |  | $ | 1,385,449 |
Stock based compensation expense |  | $ | 676,418 |  |  | $ | 1,191,258 |  |  | $ | 1,411,346 |  |  | $ | 1,385,449 |

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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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- Definition Tabular disclosure of the changes in outstanding nonvested restricted stock units. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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