L.	Restructuring of Operations

The Company has implemented various restructuring programs in response to unfavorable macroeconomic trends in certain of the Company’s markets since the

fourth

quarter of fiscal

2015.

These programs primarily involved the reduction of workforce in several of the Company’s manufacturing locations, under a combination of voluntary and involuntary programs. In its European operations, the Company also implemented actions to reorganize for productivity.

These actions resulted in restructuring charges of

$1,063

and

$1,184

in the quarter and

two

quarters ended

December 27, 2019,

respectively, and restructuring charges of

$434

and

$607

for the quarter and

two

quarters ended

December 28, 2018,

respectively.

Restructuring activities since

June 2015

have resulted in the elimination of

203

full-time employees in the manufacturing segment. Accumulated costs to date under these programs within the manufacturing segment through

December 27, 2019

were

$11,636.

During the

second

quarter of fiscal

2020,

a long-term marine propulsion development program, for which the Company had provided development and production services, was terminated. The cost of exiting the contract consisted of a noncash write-off of assets and liabilities relating to the program amounting to

$2,185,

and a cash settlement to satisfy supplier commitments associated with the program amounting to

$1,000.

The Company has classified the total contract exit cost of

$3,185

as a restructuring charge, within the manufacturing segment, in the quarter ending

December 27, 2019.

The following is a roll-forward of restructuring activity:

Accrued restructuring liability, June 30, 2019	$	-
Additions related to workforce reduction		1,184
Additions related to program termination		3,185
Payments, adjustments and write-offs during the year		(2,710	)
Accrued restructuring liability, December 27, 2019	$	1,659