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Stockholders' Equity and Stock-Based Compensation (Tables)

12 Months Ended

Dec. 27, 2014

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

Stock- Based Compensation

A summary of stock option activity under the stock award plans as of December 27, 2014 and changes during the twelve month period is as follows:

	2014
	Shares			Weighted Average Exercise Price
Balance, beginning of year	558,850			$	5.09
Options forfeited/canceled	(391,600	)		5.75
Options exercised	(36,750	)		3.75
Balance, end of year	130,500			$	3.49
Exercisable, end of year	130,500

NonVested Restricted Common Stock

A summary of the activity for nonvested restricted common stock awards as of December 27, 2014 and changes during the twelve months then ended is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 28, 2013	2,974,148			$	4.25
Granted	523,000			4.01
Forfeited	(102,400	)		3.33
Vested	(843,117	)		3.73
Balance, December 27, 2014	2,551,631			$	4.41

Stock-Based Compensation Expense

The following table summarizes stock-based compensation expense related to employee stock options and nonvested restricted common stock awards for the fiscal years 2014, 2013 and 2012 (no tax benefits were recognized):

	2014				2013				2012
Cost of component revenues	$	766,221			$	414,842			$	513,789
Research and development	965,945				423,548				366,443
Selling, general and administrative	3,095,606				3,365,018				3,606,758
Total	$	4,827,772			$	4,203,408			$	4,486,990

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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

-Subparagraph (b)

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F



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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.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

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