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STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 28, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock- Based Compensation | A summary of stock option award activity under the equity plans as of March 28, 2015 and changes during the three month period then ended is as follows (all options were vested as of March 28, 2015):
| Three months ended March 28, 2015
| Shares |  | Weighted Average Exercise Price
Balance, December 27, 2014 | 130,500 |  |  | $ | 3.49 |
Options forfeited/canceled | (500 | ) |  | 3.87 |
Options exercised | — |  |  | — |
Balance, all exercisable, March 28, 2015 | 130,000 |  |  | $ | 3.49 |
NonVested Restricted Common Stock | A summary of the activity for non-vested restricted common stock awards as of March 28, 2015 and changes during the three month period then ended is presented below:
| Shares |  | Weighted Average Grant Fair Value
Balance, December 27, 2014 | 2,551,631 |  |  | $ | 3.75 |
Granted | 919,000 |  |  | 3.92 |
Forfeited | (128,520 | ) |  | 3.75 |
Vested | — |  |  | — |
Balance, March 28, 2015 | 3,342,111 |  |  | $ | 3.80 |
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 28, 2015 and March 29, 2014 (no tax benefits were recognized):
| Three Months Ended
| March 28, 2015 |  | March 29, 2014
Cost of component revenues | $ | 199,239 |  |  | $ | 230,333 |
Research and development | 234,406 |  |  | 332,463 |
Selling, general and administrative | 563,819 |  |  | 564,161 |
Total | $ | 997,464 |  |  | $ | 1,126,957 |

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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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