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STOCK-BASED COMPENSATION (Tables)
6 Months Ended
Jun. 28, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Summary of Valuation Assumptions
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 28, 2015 and June 29, 2014:
 
Three Months Ended
 
Six Months Ended
 
June 28,
2015
 
June 29,
2014
 
June 28,
2015
 
June 29,
2014
Expected dividend yield
 
 
 
Expected stock price volatility
65%
 
67%
 
66%
 
67%
Risk-free interest rate
1.3%
 
1.3%
 
1.1%
 
1.3%
Expected life of options in years
4.0
 
4.0
 
4.0
 
4.0
Schedule of Stock-Based Compensation
Our stock-based compensation for the three and six months ended June 28, 2015 and June 29, 2014 was as follows (in thousands):
 
Three Months Ended
 
Six Months Ended
 
June 28,
2015
 
June 29,
2014
 
June 28,
2015
 
June 29,
2014
Stock-based compensation by type of award:
 
 
 
Stock options
$
266

 
$
249

 
$
511

 
$
496

Restricted stock units
307

 
126

 
573

 
165

Employee stock purchase plan
5

 
12

 
10

 
24

 
$
578

 
$
387

 
$
1,094

 
$
685

Stock-based compensation by category of expense:
 
 
 
Cost of goods sold
$
39

 
$
8

 
$
73

 
$
11

Research, development and engineering
70

 
47

 
133

 
87

Selling, general and administrative
469

 
332

 
888

 
587

 
$
578

 
$
387

 
$
1,094

 
$
685