XML 42 R30.htm IDEA: XBRL DOCUMENT v3.4.0.3
STOCK-BASED COMPENSATION (Tables)
9 Months Ended
Mar. 26, 2016
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 (assumptions are not applicable for the three and nine months ended March 26, 2016, as there were no stock options granted during those periods):
 
Three Months Ended
 
Nine Months Ended
 
March 26, 2016
 
March 28, 2015
 
March 26, 2016
 
March 28, 2015
Stock options:
 
 
 
 
 
 
 
Expected life
N/A
 
N/A
 
N/A
 
5.3 years
Risk-free interest rate
N/A
 
N/A
 
N/A
 
1.6%
Volatility
N/A
 
N/A
 
N/A
 
76.9%
Dividend yield
N/A
 
N/A
 
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 26, 2016
 
March 28, 2015
 
March 26, 2016
 
March 28, 2015
 
(Thousands)
Stock-based compensation by category of expense:
Cost of revenues
$
523

 
$
434

 
$
1,451

 
$
1,340

Research and development
455

 
396

 
1,370

 
1,138

Selling, general and administrative
1,095

 
745

 
3,619

 
2,139

 
$
2,073

 
$
1,575

 
$
6,440

 
$
4,617

Stock-based compensation by type of award:
 
 
 
 
 
 
 
Stock options
$
52

 
$
87

 
$
167

 
$
317

Restricted stock awards
1,962

 
1,497

 
6,258

 
4,233

Inventory adjustment to cost of revenues
59

 
(9
)
 
15

 
67

 
$
2,073

 
$
1,575

 
$
6,440

 
$
4,617