STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2013

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 months ended March 31, 2013 and April 1, 2012:

	Three Months Ended
	March 31, 2013	April 1, 2012
Expected dividend yield	—	—
Expected stock price volatility	84%	81%
Risk-free interest rate	0.8%	0.8%
Expected life of options in years	4.4	5

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

Our stock-based compensation for the three months ended March 31, 2013 and April 1, 2012 was as follows (in thousands):

	Three Months Ended
	March 31, 2013		April 1, 2012
Stock-based compensation by type of award:
Stock options	$	357	$	388
Restricted stock units	15		12
Employee stock purchase plan	5		5
	$	377	$	405
Stock-based compensation by category of expense:
Cost of sales	$	17	$	15
Research, development and engineering	75		73
Selling, general and administrative	285		317
	$	377	$	405