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STOCK-BASED COMPENSATION (Tables)
9 Months Ended
Sep. 24, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
NonVested Restricted Common Stock
 
Shares
 
Weighted
Average
Grant
Fair
Value
Balance, December 26, 2015
2,192,016

 
$
3.82

Granted
634,500

 
1.88

Forfeited
(59,000
)
 
3.14

Vested
(75,000
)
 
3.60

Balance, September 24, 2016
2,692,516

 
$
3.38

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 24, 2016 and September 26, 2015 (no tax benefits were recognized):
 
Nine Months Ended
 
September 24,
2016
 
September 26,
2015
Cost of component revenues
$
426,357

 
$
620,494

Research and development
378,156

 
669,605

Selling, general and administrative
674,968

 
1,496,395

Total
$
1,479,481

 
$
2,786,494