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

INVENTORY (Tables)

v3.22.1
INVENTORY (Tables)
6 Months Ended 12 Months Ended
Nov. 30, 2021
May 31, 2021
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,

 

 

 

2021

 

 

2021

 

Raw materials

 

$

369,440

 

 

$

344,085

 

Finished goods

 

 

1,871,739

 

 

 

883,967

 

Total

 

$

2,241,179

 

 

$

1,228,052

 

 

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,

 

 

 

2021

 

 

2020

 

Raw materials

 

$

344,085

 

 

$

134,697

 

Finished goods

 

 

883,967

 

 

 

440,545

 

Total

 

$

1,228,052

 

 

$

575,242