STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Sep. 27, 2014

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

Assumptions Used to Value Stock Option Grants

The assumptions used in this model to value stock option grants were as follows:

	Three Months Ended
	September 27, 2014		September 28, 2013
Stock options:
Expected life	5.3 years		—
Risk-free interest rate	1.6	%	—
Volatility	77.5	%	—
Dividend yield	—		—

Amounts Included in Cost of Revenues and Operating Expenses for Stock-Based Compensation

The amounts included in cost of revenues and operating expenses for stock-based compensation were as follows:

	Three Months Ended
	September 27, 2014			September 28, 2013
	(Thousands)
Stock-based compensation by category of expense:
Cost of revenues	$	330		$	252
Research and development	332			246
Selling, general and administrative	624			465
	$	1,286		$	963
Stock-based compensation by type of award:
Stock options	$	142		$	331
Restricted stock awards	1,185			658
Inventory adjustment to cost of revenues	(41		)	(26		)
	$	1,286		$	963