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STOCK-BASED COMPENSATION (Tables) | 9 Months Ended
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Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock- Based Compensation | A summary of stock option award activity under the Equity Award plans as of September 27, 2014 and changes during the nine month period then ended is as follows (all options were vested as of September 27, 2014):
| Nine Months Ended September 27, 2014
| Shares |  | Weighted Average Exercise Price
Balance, December 28, 2013 | 558,850 |  |  | $ | 5.09 |
Options forfeited/canceled | (131,000 | ) |  | 4.97 |
Options exercised | (36,750 | ) |  | 3.75 |
Balance, all exercisable, September 27, 2014 | 391,100 |  |  | $ | 5.26 |
Stock Options Outstanding and Exercisable | The following table summarizes information about stock options outstanding and exercisable at September 27, 2014:
| Options Outstanding and Exercisable
Range of Exercise Prices | Number Outstanding and Exercisable |  | Weighted Average Exercise Price
$ 3.15—$ 3.50 | 127,500 |  |  | $ | 3.49 |
$ 3.75—$ 3.87 | 163,600 |  |  | 3.75 |
$10.00 | 100,000 |  |  | 10.00 |
| 391,100 |  |  | 5.26 |
Aggregate intrinsic value on September 27, 2014 | $ | 1,700 |  |  |
NonVested Restricted Common Stock | A summary of the activity for non-vested restricted common stock awards as of September 27, 2014 and changes during the nine month period then ended is presented below:
| Shares |  | Weighted Average Grant Fair Value
Balance, December 28, 2013 | 2,974,148 |  |  | $ | 4.25 |
Granted | 573,000 |  |  | 3.97 |
Forfeited | (50,000 | ) |  | 4.44 |
Vested | (138,000 | ) |  | 3.28 |
Balance, September 27, 2014 | 3,359,148 |  |  | $ | 4.25 |
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 27, 2014 and September 28, 2013 (no tax benefits were recognized):
| Nine Months Ended
| September 27, 2014 |  | September 28, 2013
Cost of component revenues | $ | 590,467 |  |  | $ | 254,642 |
Research and development | 773,106 |  |  | 258,187 |
Selling, general and administrative | 2,191,881 |  |  | 3,136,075 |
Total | $ | 3,555,454 |  |  | $ | 3,648,904 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the changes in outstanding nonvested shares. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition 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). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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