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STOCK-BASED COMPENSATION (Tables)
9 Months Ended
Mar. 28, 2015
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
 
Nine Months Ended
 
March 28, 2015
 
March 29, 2014
 
March 28, 2015
 
March 29, 2014
Stock options:
 
 
 
 
 
 
 
Expected life
N/A
 
5.3 years

 
5.3 years

 
5.3 years

Risk-free interest rate
N/A
 
1.6
%
 
1.6
%
 
1.5
%
Volatility
N/A
 
84.8
%
 
76.9
%
 
83.9
%
Dividend yield
N/A
 

 

 

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
 
Nine Months Ended
 
March 28, 2015
 
March 29, 2014
 
March 28, 2015
 
March 29, 2014
 
(Thousands)
Stock-based compensation by category of expense:
Cost of revenues
$
434

 
$
244

 
$
1,340

 
$
746

Research and development
396

 
249

 
1,138

 
701

Selling, general and administrative
745

 
2,492

 
2,139

 
3,347

 
$
1,575

 
$
2,985

 
$
4,617

 
$
4,794

Stock-based compensation by type of award:
 
 
 
 
 
 
 
Stock options
$
87

 
$
210

 
$
317

 
$
803

Restricted stock awards
1,497

 
2,810

 
4,233

 
4,034

Inventory adjustment to cost of revenues
(9
)
 
(35
)
 
67

 
(43
)
 
$
1,575

 
$
2,985

 
$
4,617

 
$
4,794