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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

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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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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

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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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