STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 29, 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 and six months ended June 29, 2014 and June 30, 2013:

	Three Months Ended		Six Months Ended
	June 29, 2014	June 30, 2013	June 29, 2014	June 30, 2013
Expected dividend yield	—	—	—	—
Expected stock price volatility	67%	83%	67%	83%
Risk-free interest rate	1.3%	0.9%	1.3%	0.8%
Expected life of options in years	4.0	4.4	4.0	4.4

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

Our stock-based compensation for the three and six months ended June 29, 2014 and June 30, 2013 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
Stock-based compensation by type of award:
Stock options	$	249	$	309	$	496	$	666
Restricted stock units	126		32		165		47
Employee stock purchase plan	12		5		24		10
	$	387	$	346	$	685	$	723
Stock-based compensation by category of expense:
Cost of goods sold	$	8	$	9	$	11	$	26
Research, development and engineering	47		70		87		145
Selling, general and administrative	332		267		587		552
	$	387	$	346	$	685	$	723