Misila - Let's say it takes $1.85 to make each pill, so we still have a net of $30M that "could" be the revenue to the company.

Not how accounting works.  Can not book the cost (value) of an asset that includes future revenue.  The inventory (supplies) is the actual cost if the books are correct.  Alarming, it costs 6.85 per dose.   Double entry bookkeeping!  What you do on the left side must be entered on the right side.  Revenue is not booked as a debit, but cash is, the result of a sale.  

Very strange for Resverlogix financial statements to show this entry.  I will take time to review.  sidebar.