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STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 29, 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 September 29, 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	1,549,000			2.25
Forfeited	(622,025	)		4.13
Vested	(80,000	)		3.64
Balance, September 29, 2018	3,476,249			$	2.69

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 and nine months ended September 29, 2018 and September 30, 2017 (no tax benefits were recognized):

	Three Months Ended								Nine Months Ended
	September 29, 2018				September 30, 2017				September 29, 2018				September 30, 2017
Cost of product revenues	$	52,368			$	142,604			$	318,519			$	405,778
Research and development	159,436				203,288				627,519				616,500
Selling, general and administrative	979,026				676,137				2,932,581				1,967,879
Total	$	1,190,830			$	1,022,029			$	3,878,619			$	2,990,157

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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.

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Tabular disclosure of the changes in outstanding nonvested shares.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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