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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock- Based Compensation

A summary of award activity under the stock option plans as of March 30, 2013 and changes during the three month period is as follows (all options were vested as of March 30, 2013):

	Three months ended March 30, 2013
	Shares			Weighted Average Exercise Price
Balance, December 29, 2012	983,680			$	5.26
Options forfeited/canceled	(2,175	)		4.23
Options exercised	—			—
Balance, all exercisable, March 30, 2013	981,505			$	5.26

Stock Options Outstanding and Exercisable

The following table summarizes information about stock options outstanding and exercisable at March 30, 2013:

	Options Outstanding and Exercisable
Range of Exercise Prices	Number Outstanding and Exercisable				Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price
$ 0.01—$ 3.50	130,000				3.00		$	3.49
$ 3.75—$ 4.82	213,900				2.00		3.76
$ 5.00—$ 8.03	537,605				1.23		5.41
$10.00—$10.00	100,000				2.00		10.00
	981,505				1.71		$	5.26
Aggregate intrinsic value on March 30, 2013	$	27,750

NonVested Restricted Common Stock

A summary of the activity for non-vested restricted common stock awards as of March 30, 2013 and changes during the three month period is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 29, 2012	2,283,048			$	4.76
Granted	300,000			3.33
Forfeited	(172,000	)		4.03
Vested	—			—
Balance, March 30, 2013	2,411,048			$	4.64

Stock-Based Compensation Expense

The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three months ended March 30, 2013 and March 31, 2012 (no tax benefits were recognized):

	Three Months Ended
	March 30, 2013				March 31, 2012
Cost of product revenues	$	54,103			$	87,098
Research and development	52,615				64,655
Selling, general and administrative	1,399,114				867,852
Total	$	1,505,832			$	1,019,605

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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-Number 123R

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Tabular disclosure of the changes in outstanding nonvested shares.

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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock options and stock appreciation rights that were outstanding at the beginning and end of the year, exercisable at the end of the year, and the number of stock options and stock appreciation rights that were granted, exercised or converted, forfeited, and expired during the year.

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Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible).

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