Stock-Based Compensation (Tables)

3 Months Ended

Mar. 29, 2014

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

Stock-based compensation expense recognized under ASC Topic 718, Compensation – Stock Compensation (“ASC 718”), for employees and directors and the effect on our Condensed Consolidated Statements of Operations were as follows:



	Three Months Ended
(In thousands)	March 29, 2014		March 30, 2013
Cost of sales	$	190	$	174
Research, development, and engineering	639		542
Selling, general and administrative expenses	3,133		2,545
Total stock-based compensation expense	$	3,962	$	3,261

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

We used the following weighted-average assumptions to estimate the fair value of our stock options granted:



	Three Months Ended
	March 29, 2014	March 30, 2013
Expected life (in years)	5.9	5.9
Risk-free interest rate	1.4%	0.9%
Volatility	47%	47%
Dividend yield	—%	—%

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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