STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2018

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

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

The value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model with the following assumptions:



	For the period ended March 31, 2018
Performance price target	$	5.25		$	6.00		$	7.00
Expected volatility	48.3		%	48.3		%	48.3		%
Interest rate	1.97		%	1.97		%	1.97		%
Expected life (years)	3			3			3
Dividend yield	—		%	—		%	—		%

NonVested Restricted Common Stock



	Shares		Weighted Average Grant Fair Value
Balance, December 30, 2017	2,629,274		$	3.31
Granted	1,405,000		2.17
Forfeited	(560,000	)	4.15
Vested	(20,000	)	4.22
Balance, March 31, 2018	3,454,274		$	2.71

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 31, 2018 and April 1, 2017 (no tax benefits were recognized):



	Three Months Ended
	March 31, 2018		April 1, 2017
Cost of product revenues	$	110,226	$	104,092
Research and development	274,316		218,558
Selling, general and administrative	1,014,873		969,455
Total	$	1,399,415	$	1,292,105