CENTRAL ISLIP, N.Y. (AP) -- A federal jury is hearing the case of two former top executives of the nation's leading supplier of body armor to the U.S. military. They're charged with insider trading, fraud and tax evasion in an alleged $185 million scheme.

Opening statements were scheduled Monday in Central Islip (EYE'-slihp), N.Y.

The defendants are David H. Brooks, the founder and former chief executive of DHB Industries, Inc., and Sandra Hatfield, the former chief operating officer.

They're accused of falsely inflating the value of the inventory of DHB's top product, the Interceptor vest, to help meet profit margin projections.

Prosecutors say Brooks splurged on six-figure parties and other extravagances.

Both have pleaded not guilty.

The former Long Island company now operates in Pompano Beach, Fla., as Point Blank Solutions Inc.