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Inventories, Net
12 Months Ended
Dec. 31, 2021
Inventories, Net [Abstract]  
INVENTORIES, NET

NOTE 8 – INVENTORIES, NET

 

Inventories, net, consisted of the following:

 

  

December 31,

2021

  

December 31,

2020

 
Raw materials  $135,049    128,833 
Finished goods   340,798    421,700 
Subtotal   475,847    550,533 
Less: Inventory allowance   (12,116)   (130,516)
Inventories, net  $463,731    420,017 

 

Inventories include raw material and finished goods. Finished goods include direct material costs, direct labor costs and manufacturing overhead.  

 

For the years ended December31, 2021, 2020 and 2019, the Company provided an inventory allowance (reversion) of $(119,995), 123,280 and Nil, respectively.