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STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 26, 2016

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

NonVested Restricted Common Stock

A summary of the activity for non-vested restricted common stock awards as of March 26, 2016 and changes during the three month period then ended is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 26, 2015	2,192,016			$	3.82
Granted	504,500			1.84
Forfeited	—			—
Vested	(2,500	)		1.84
Balance, March 26, 2016	2,694,016			$	3.45

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 26, 2016 and March 28, 2015 (no tax benefits were recognized):

	Three Months Ended
	March 26, 2016				March 28, 2015
Cost of component revenues	$	142,534			$	199,239
Research and development	116,895				234,406
Selling, general and administrative	(202,975		)		563,819
Total	$	56,454			$	997,464

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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

Reference 1: 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

Reference 2: 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 3: 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14
-Section F

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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)
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