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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 29, 2014

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 29, 2014 and changes during the three month period is as follows (all options were vested as of March 29, 2014):

	Three months ended March 29, 2014
	Shares			Weighted Average Exercise Price
Balance, December 28, 2013	558,850			$	5.09
Options forfeited/canceled	—			—
Options exercised	(34,250	)		3.75
Balance, all exercisable, March 29, 2014	524,600			$	5.18

Stock Options Outstanding and Exercisable

The following table summarizes information about stock options outstanding and exercisable at March 29, 2014:

	Options Outstanding and Exercisable
Range of Exercise Prices	Number Outstanding and Exercisable				Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price
$ 3.15—$ 3.50	130,000				1.00		$	3.49
$ 3.75—$ 5.00	294,600				1.00		4.29
$10.00	100,000				1.00		10.00
	524,600				1.00		$	5.18
Aggregate intrinsic value on March 29, 2014	$	32,950

NonVested Restricted Common Stock

A summary of the activity for non-vested restricted common stock awards as of March 29, 2014 and changes during the three month period is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 28, 2013	2,974,148			$	4.25
Granted	375,000			4.44
Forfeited	—			—
Vested	—			—
Balance, March 29, 2014	3,349,148			$	4.27

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 29, 2014 and March 30, 2013 (no tax benefits were recognized):

	Three Months Ended
	March 29, 2014				March 30, 2013
Cost of component revenues	$	230,333			$	54,103
Research and development	332,463				52,615
Selling, general and administrative	564,161				1,399,114
Total	$	1,126,957			$	1,505,832

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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

-Topic 718

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-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.



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-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.



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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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