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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 28, 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 September 28, 2013 and changes during the nine month period is as follows (all options were vested as of September 28, 2013):

	Nine months ended September 28, 2013
	Shares			Weighted Average Exercise Price
Balance, December 29, 2012	983,680			$	5.26
Options forfeited/canceled	(145,346	)		5.85
Options exercised	—			—
Balance, all exercisable, September 28, 2013	838,334			$	5.16

Stock Options Outstanding and Exercisable

The following table summarizes information about stock options outstanding and exercisable at September 28, 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				2.00		$	3.49
$ 3.75—$ 4.82	204,350				1.00		3.77
$ 5.00—$ 5.29	403,984				0.31		5.20
$10.00	100,000				1.00		10.00
	838,334				0.82		$	5.16
Aggregate intrinsic value on September 28, 2013	$	106,427

NonVested Restricted Common Stock

A summary of the activity for non-vested restricted common stock awards as of September 28, 2013 and changes during the nine month period is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 29, 2012	2,283,048			$	4.76
Granted	2,035,000			3.22
Forfeited	(177,000	)		4.02
Vested	(107,500	)		3.55
Balance, September 28, 2013	4,033,548			$	4.04

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 nine months ended September 28, 2013 and September 29, 2012 (no tax benefits were recognized):

	Nine Months Ended
	September 28, 2013				September 29, 2012
Cost of product revenues	$	254,642			$	255,357
Research and development	258,187				209,531
Selling, general and administrative	3,136,075				3,113,042
Total	$	3,648,904			$	3,577,930

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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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-Publisher FASB

-Name Accounting Standards Codification

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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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