STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2012

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

Schedule of Valuation Assumptions to Determine the Fair Value of Stock Options

The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three and nine months ended September 30, 2012 and October 2, 2011:

	Three Months Ended		Nine Months Ended
	September 30, 2012	October 2, 2011	September 30, 2012	October 2, 2011
Expected dividend yield	—	—	—	—
Expected stock price volatility	81%	78%	81%	77%
Risk-free interest rate	0.7%	1.1%	0.8%	2.0%
Expected life of options in years	5	5	5	5

Schedule of Stock-Based Compensation by Type of Award and Category of Expense

Our stock-based compensation for the three and nine months ended September 30, 2012 and October 2, 2011 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30, 2012		October 2, 2011		September 30, 2012		October 2, 2011
Stock-based compensation by type of award:
Stock options	$	365	$	443	$	1,091	$	1,763
Restricted stock units	1		24		22		92
Employee stock purchase plan	5		5		15		20
	$	371	$	472	$	1,128	$	1,875
Stock-based compensation by category of expense:
Cost of sales	$	17	$	13	$	49	$	69
Research, development and engineering	68		62		215		303
Selling, general and administrative	286		397		864		1,503
	$	371	$	472	$	1,128	$	1,875