Annual report pursuant to Section 13 and 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2021
Accounting Policies [Abstract]  
SCHEDULE OF INVENTORY

Inventories are stated at the lower of cost or market and maintained on a first in, first out basis and includes the following amounts at December 31:

    December 31, 2021     December 31, 2020  
             
Finished goods   $ 98,200     $ 158,100  
Work in process     28,400       88,800  
Raw materials     75,100       3,300  
Inventory, Gross    201,700     250,200  
Classified as assets held for sale     -       88,800  
Inventory, Net   $ 201,700     $ 161,400