INCOME TAXES (Tables)

12 Months Ended

May 31, 2012

Federal Income Tax Note [Table Text Block]

			2012		2011
Current:
	U.S. Federal	$	--	$	--
State and local			63,414		1,999
Current			63,414		1,999
Deferred:
	U.S. Federal		--		--
	State and local		1,600		--
Deferred			1,600		--
Income tax		$	65,014	$	1,999

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Years ended May 31,			2012		2011
Computed "expected" tax expense (benefit)		$	215,000	$	56,000
Increase (reduction) in income taxes resulting from:
	True up of carry forwards and other items		30,000		(53,001)
	Change in valuation allowance		--		11,000
	State income taxes, net of federal benefit		36,000		9,000
	Utilization of NOL carry forward		(219,000)		--
	Research and development tax credits		(4,000)		(31,000)
	Permanent tax differences and other		7,014		10,000
Income tax benefit from continuing operations		$	65,014	$	1,999

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Years ended May 31,				2012		2011
Deferred tax assets:
	Accounts receivable, principally due to allowance for doubtful accounts and     sales returns		$	46,000	$	13,000
	Inventory valuation			30,000		34,000
	Compensated absences and deferred payroll			70,000		50,000
	Net operating loss carryforwards			327,000		583,000
	Tax credit carryforwards			83,000		99,000
	Deferred rent expense			31,000		30,000
	Other			77,000		70,000
Total deferred tax assets				664,000		879,000
Less valuation allowance				(280,000)		(511,000)
		Deferred Tax Asset Net		384,000		368,000
Deferred tax liabilities:
	Accumulated depreciation of property and equipment			(146,000)		(130,000)
Net deferred tax asset			$	238,000	$	238,000
Deferred tax assets, current portion			$	177,000	$	127,000
Deferred tax assets, long-term portion				61,000		111,000
Deferred tax assets, Total			$	238,000	$	238,000