General form of registration statement for all companies including face-amount certificate companies

INVENTORY (Tables)

v3.20.4
INVENTORY (Tables)
6 Months Ended 12 Months Ended
Nov. 30, 2020
May 31, 2020
Inventory Disclosure [Abstract]    
Schedule of Inventory, Current [Table Text Block]
Inventory, consisting of material, overhead, labor, and manufacturing overhead, is stated at the lower of cost (first-in, first-out) or market, and consists of the following:


 

 

November 30,

 

 

May 31,

 

 

 

2020

 

 

2020

 

Raw materials

 

$

527,984

 

 

$

134,697

 

Finished goods

 

 

860,416

 

 

 

440,545

 

Total

 

$

1,388,400

 

 

$

575,242

 

Inventory, consisting of material, overhead, labor, and manufacturing overhead, is stated at the lower of cost (first-in, first-out) or market, and consists of the following:


   

May 31,

   

May 31,

 
   

2020

   

2019

 

Raw materials

  $ 134,697     $ 323,635  

Finished goods

    440,545       423,198  

Total

  $ 575,242     $ 746,833