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STOCK-BASED COMPENSATION (Tables)
3 Months Ended
Apr. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
NonVested Restricted Common Stock
 
Shares
 
Weighted
Average
Grant
Fair
Value
Balance, December 31, 2016
3,007,674

 
$
3.21

Granted
60,000

 
3.43

Forfeited

 

Vested

 

Balance, April 1, 2017
3,067,674

 
$
3.22

Stock-Based Compensation Expense
The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three months ended April 1, 2017 and March 26, 2016 (no tax benefits were recognized):
 
Three Months Ended
 
April 1,
2017
 
March 26,
2016
Cost of component revenues
$
104,092

 
$
142,534

Research and development
218,558

 
116,895

Selling, general and administrative
969,455

 
(202,975
)
Total
$
1,292,105

 
$
56,454