On April 27, 2022, the Company committed to a plan to relocate all of its manufacturing operations from Exeter, New Hampshire to a company operated manufacturing facility in Tijuana, Mexico and announced a reduction in force at the Exeter, New Hampshire facility that eliminated positions related to production, quality and operations services. As part of this restructuring, the Company also incurred severance related expenses due to senior level personnel retirements and transitions. As a result, during the three months ended June 30, 2022, the Company incurred restructuring expenses of approximately $2.3 million, comprised of termination benefits including severance, benefits and other payroll-related charges, which are classified in the Company’s condensed consolidated statements of comprehensive loss in the manner in which the employees’ salaries and related costs were classified. The Company expects to incur additional restructuring expenses over the next three to six months as part of this restructuring plan consisting of additional termination benefits in the range of $0.5 million to $0.7 million, and all of which will result in future cash expenditures. The Company estimates that its total restructuring expenses, all of which relate to termination benefits, will be in the range of $2.8 million to $3.0 million.

The following table summarizes the restructuring activity from December 31, 2021 to June 30, 2022:


Balance at December 31, 2021	$	-
Restructuring costs incurred		2,324
Restructuring costs paid		(25	)
Balance at June 30, 2022	$	2,299

The following table summarizes the classification of restructuring expense in the condensed consolidated statements of comprehensive loss:


	Three and Six Months Ended June 30, 2022
Cost of revenue	$	480
Research and development		888
Sales and marketing		390
General and administrative		566
Total restructuring expense	$	2,324

There were no restructuring charges recorded during the three or six months ended June 30, 2021.