STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 28, 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 nine months ended September 28, 2014 and September 29, 2013:

	Three Months Ended		Nine Months Ended
	September 28, 2014	September 29, 2013	September 28, 2014	September 29, 2013
Expected dividend yield	—	—	—	—
Expected stock price volatility	65%	84%	67%	84%
Risk-free interest rate	1.4%	1.5%	1.3%	0.9%
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 nine months ended September 28, 2014 and September 29, 2013 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 28, 2014		September 29, 2013		September 28, 2014		September 29, 2013
Stock-based compensation by type of award:
Stock options	$	244	$	293	$	740	$	959
Restricted stock units	143		36		309		83
Employee stock purchase plan	12		5		36		15
	$	399	$	334	$	1,085	$	1,057
Stock-based compensation by category of expense:
Cost of goods sold	$	12	$	16	$	23	$	42
Research, development and engineering	47		53		135		198
Selling, general and administrative	340		265		927		817
	$	399	$	334	$	1,085	$	1,057