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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

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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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)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901



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-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

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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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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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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

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)

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