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Share-Based Compensation | 3 Months Ended
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Mar. 29, 2013
Share-Based Compensation | 10. Share-Based Compensation The table below summarizes activities relating to restricted stock units issued and outstanding under the 2010 Incentive Award Plan during the three months ended March 29, 2013:
|  | Restricted Stock Units (In thousands) |  |  | Weighted Average Grant Date Fair Value |
Unvested at December 31, 2012 |  |  | 804 |  |  | $ | 10.90 |
Granted |  |  | 384 |  |  | $ | 9.73 |
Vested |  |  | (190 | ) |  | $ | 11.83 |
Forfeited |  |  | — |  |  |  | — |
Unvested at March 29, 2013 |  |  | 998 |  |  | $ | 10.27 |
Expected to vest as of March 29, 2013 |  |  | 976 |  |  |  |  |
The total fair value of restricted stock units that vested during the three months ended March 29, 2013 was $2.2 million based on the market price of the underlying stock on the day of vesting. Share-Based Compensation Expense The table below summarizes share-based compensation expense recorded in the consolidated statement of operations under the 2010 Incentive Award Plan (in thousands):
|  | Three Months Ended |
|  | March 29, 2013 |  |  | March 30, 2012 |
Selling, general and administrative |  | $ | 1,483 |  |  | $ | 1,251 |
Research and development and engineering |  |  | 34 |  |  |  | 18 |
Cost of sales |  |  | 27 |  |  |  | 13 |
Total share-based compensation expense |  | $ | 1,544 |  |  | $ | 1,282 |
The expense recorded during each of the three months ended March 29, 2013 and March 30, 2012 includes $0.5 million related to deferred stock units granted to the members of the Company’s Board of Directors, pursuant to the Company’s 2010 Incentive Award Plan. The expense associated with the respective deferred stock units was recognized in full on the respective date of grant, as the deferred stock units were fully vested and nonforfeitable on the date of grant.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-6 -Paragraph 53 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65, A240 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 + Details
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