Income Attributable to USPB Per Unit (Tables)

3 Months Ended

Sep. 28, 2013

Earnings Per Unit [Abstract]

Schedule of Income (Loss) Per Unit Calculation

Income Per Unit Calculation
	13 weeks  ended		13 weeks  ended		39 weeks  ended		39 weeks  ended
(thousands of dollars, except unit and per unit data)	September  28, 2013		September  29, 2012		September  28, 2013		September  29, 2012
Basic income per unit
Income attributable to USPB available to
unitholders (numerator)
Class A	$	653	$	516	$	540	$	592
Class B	$	5,879	$	4,641	$	4,863	$	5,335
Weighted average outstanding units (denominator)
Class A		735,385		735,385		735,385		735,385
Class B		755,385		755,385		755,385		755,385
Per unit amount
Class A	$	0.89	$	0.70	$	0.73	$	0.81
Class B	$	7.78	$	6.14	$	6.44	$	7.06
Diluted income per unit:
Income attributable to USPB available to
unitholders (numerator)
Class A	$	653	$	516	$	540	$	592
Class B	$	5,879	$	4,641	$	4,863	$	5,335
Weighted average outstanding Class A units		735,385		735,385		735,385		735,385
Effect of dilutive securities - Class A unit options		9,067		12,261		8,807		12,610
Units (denominator)		744,452		747,646		744,192		747,995
Weighted average outstanding Class B units		755,385		755,385		755,385		755,385
Effect of dilutive securities - Class B unit options		-		-		-		-
Units (denominator)		755,385		755,385		755,385		755,385
Per unit amount
Class A	$	0.88	$	0.69	$	0.73	$	0.79
Class B	$	7.78	$	6.14	$	6.44	$	7.06