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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 28, 2020
Share-based Payment Arrangement [Abstract] |
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY | Restricted stock activity was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY
|  | Shares |  |  | Weighted Average Grant Fair Value |
Balance, December 28, 2019 |  |  | 1,863,124 |  |  | $ | 1.60 |
Granted |  |  | 533,000 |  |  |  | 0.41 |
Forfeited |  |  | (18,500) |  |  |  | 1.94 |
Vested |  |  | — |  |  |  | — |
Balance, March 28, 2020 |  |  | 2,377,624 |  |  | $ | 1.33 |
SCHEDULE OF SHARE-BASED PAYMENT AWARD, EMPLOYEE STOCK PURCHASE PLAN, VALUATION ASSUMPTIONS | SCHEDULE OF SHARE-BASED PAYMENT AWARD, EMPLOYEE STOCK PURCHASE PLAN, VALUATION ASSUMPTIONS
|  | For the three months ended March 28, 2020 |
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 |  |  | — | % |  |  | — | % |  |  | — | %
SCHEDULE OF 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, 2020 and March 30, 2019 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |
|  | March 28, 2020 |  |  | March 30, 2019 |
Cost of product revenues |  | $ | 13,977 |  |  | $ | 32,108 |
Research and development |  |  | 55,132 |  |  |  | 104,730 |
Selling, general and administrative |  |  | 89,356 |  |  |  | 679,004 |
Total |  | $ | 158,465 |  |  | $ | 815,842 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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