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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)
3 Months Ended
Mar. 27, 2021
Equity [Abstract]  
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

Restricted stock activity was as follows:

 

   Shares   Weighted Average Grant Fair Value 
Balance, December 26, 2020   3,051,874   $1.67 
Granted   1,373,843    2.65 
Forfeited   (985,000)   1.81 
Vested   (950,000)   2.52 
Balance, March 27, 2021   2,490,717   $1.88 
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 27, 2021 and March 28, 2020 (no tax benefits were recognized):

 

   Three Months Ended   Three Months Ended 
   March 27, 2021   March 28, 2020 
Cost of product revenues  $133,784   $13,977 
Research and development   94,053    55,132 
Selling, general and administrative   2,382,329    89,356 
Total  $2,610,166   $158,465