STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 29, 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 and nine months ended September 29, 2013 and September 30, 2012:

	Three Months Ended		Nine Months Ended
	September 29, 2013	September 30, 2012	September 29, 2013	September 30, 2012
Expected dividend yield	—	—	—	—
Expected stock price volatility	84%	81%	84%	81%
Risk-free interest rate	1.5%	0.7%	0.9%	0.8%
Expected life of options in years	4.4	5.0	4.4	5.0

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 29, 2013 and September 30, 2012 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 29, 2013		September 30, 2012		September 29, 2013		September 30, 2012
Stock-based compensation by type of award:
Stock options	$	293	$	365	$	959	$	1,091
Restricted stock units	36		1		83		22
Employee stock purchase plan	5		5		15		15
	$	334	$	371	$	1,057	$	1,128
Stock-based compensation by category of expense:
Cost of sales	$	16	$	17	$	42	$	49
Research, development and engineering	53		68		198		215
Selling, general and administrative	265		286		817		864
	$	334	$	371	$	1,057	$	1,128