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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)
9 Months Ended
Sep. 25, 2021
Equity [Abstract]  
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

Restricted stock activity for the nine month period ending September 25, 2021 was as follows:

 

       Weighted Average 
   Shares   Grant Fair Value 
Balance, December 26, 2020   3,051,874   $1.67 
Granted   1,571,843    3.19 
Forfeited   (985,000)   1.81 
Vested   (1,010,000)   2.44 
Balance, September 25, 2021   2,628,717   $2.24 
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 and nine months ended September 25, 2021 and September 26, 2020 (no tax benefits were recognized):

 

   Three Months Ended   Three Months Ended  

Nine Months

Ended

   Nine Months
Ended
 
   September
25, 2021
   September
26, 2020
   September
25, 2021
   September
26, 2020
 
Cost of product revenues  $37,674   $40,620   $206,247   $70,866 
Research and development   180,152    81,133    395,217    193,788 
Selling, general and administrative   424,358    196,855    3,165,395    374,096 
Total  $642,184   $318,608   $3,766,859   $638,750