The Company grants stock awards in the form of restricted stock units (RSUs) and performance stock units (PSUs) to its employees as part of the Company’s long-term equity compensation plan. These stock awards are granted to employees with a unit purchase price of zero dollars and typically vest over three years, subject to the employee’s continued service with the Company and, in the case of PSUs, subject to achieving certain performance goals. The Company also grants common stock to its board members in the form of restricted share awards (RSAs), which vest on the earlier of 1) the next Annual Shareholder Meeting, or 2) 365 days from date of grant.

Stock-based compensation expense includes compensation costs related to estimated fair values of awards granted. The estimated fair value of the Company’s equity-based awards, net of expected forfeitures, is amortized on a straight-line basis over the awards’ vesting period and is adjusted for subsequent changes in estimated forfeitures related to all equity-based awards and performance as it relates to PSUs.

The following table shows the Company’s stock-based compensation expense included in the Condensed Consolidated Statements of Operations:

	Three Months Ended						Six Months Ended
	June 25,			June 26,			June 25,			June 26,
(In millions)	2021			2020			2021			2020
Cost of revenues (1)	$	0.4		$	0.5		$	0.9		$	1.0
Research and development		-			0.1			0.1			0.1
Sales and marketing		0.4			0.3			0.7			0.6
General and administrative		2.9			2.2			5.5			4.5
		3.7			3.1			7.2			6.2
Income tax benefit		(0.9	)		(0.6	)		(1.7	)		(1.5	)
Stock-based compensation expense, net of tax	$	2.8		$	2.5		$	5.5		$	4.7

For purposes of determining compensation expense related to these RSUs, the fair value is determined based on the closing market price of the Company’s common stock on the date of award.

There were 0.3 million RSUs granted during the quarter ended June 25, 2021, with a weighted average fair value of $49.86 per share. For the six months ended June 26, 2020, 0.4 million RSUs were granted with a weighted average fair value of $49.02 per share. For the six months ended June 26, 2020, 0.1 million vested shares were withheld to satisfy withholding tax obligations, resulting in the net issuance of 0.5 million shares.

As of June 25, 2021, approximately $26.0 million of stock-based compensation cost, net of estimated forfeitures, related to RSUs and PSUs remains to be amortized over a weighted average period of 1.7 years. As of June 25, 2021, a total of 1.4 million RSUs and PSUs remain outstanding with an aggregate intrinsic value of $75.6 million and a weighted average remaining contractual term of 1.3 year.

As of June 25, 2021, a total of 18,893 shares of RSAs were outstanding. The total unamortized expense of the Company’s unvested restricted stock awards as of June 25, 2021 was $0.8 million.

The following table summarizes the Company’s combined RSU, PSU and RSA activity for the six months ended June 26, 2020:

(In millions)	Shares			Aggregate Fair Value
Unvested RSUs, PSUs and RSAs at December 25, 2020		1.7		$	54.1
Granted	0.4
Vested		(0.6	)
Forfeited		(0.1	)
Unvested RSUs, PSUs and RSAs as of June 25, 2021		1.4		$	76.6
Vested and expected to vest RSUs, PSUs and RSAs as of June 25, 2021		1.3		$	67.4