STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 30, 2014

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 30, 2014 and March 31, 2013:

	Three Months Ended
	March 30, 2014	March 31, 2013
Expected dividend yield	—	—
Expected stock price volatility	68%	84%
Risk-free interest rate	1.4%	0.8%
Expected life of options in years	4.0	4.4

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

Our stock-based compensation for the three months ended March 30, 2014 and March 31, 2013 was as follows (in thousands):

	Three Months Ended
	March 30, 2014		March 31, 2014
Stock-based compensation by type of award:
Stock options	$	247	$	357
Restricted stock units	39		15
Employee stock purchase plan	12		5
	$	298	$	377
Stock-based compensation by category of expense:
Cost of goods sold	$	2	$	17
Research, development and engineering	41		75
Selling, general and administrative	255		285
	$	298	$	377