STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 29, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three months ended March 29, 2015 and March 30, 2014:



	Three Months Ended
	March 29, 2015	March 30, 2014
Expected dividend yield	—	—
Expected stock price volatility	66%	68%
Risk-free interest rate	1.1%	1.4%
Expected life of options in years	4.0	4.0

Schedule of Stock-Based Compensation

Our stock-based compensation for the three months ended March 29, 2015 and March 30, 2014 was as follows (in thousands):



	Three Months Ended
	March 29, 2015		March 30, 2014
Stock-based compensation by type of award:
Stock options	$	245	$	247
Restricted stock units	266		39
Employee stock purchase plan	5		12
	$	516	$	298
Stock-based compensation by category of expense:
Cost of goods sold	$	34	$	2
Research, development and engineering	63		41
Selling, general and administrative	419		255
	$	516	$	298