RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 24, 2014

Restructuring and Related Activities [Abstract]

Summary of expected realization and incurred restructuring pre-tax expenses

During the first quarter of fiscal 2015, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Commercial Foods		Private Brands		Corporate		Total
Multi-employer pension costs	$	—	$	—	$	—	$	0.2	$	0.2
Other cost of goods sold	—		—		0.6		—		0.6
Total cost of goods sold	—		—		0.6		0.2		0.8
Severance and related costs	1.4		4.3		0.7		0.1		6.5
Asset impairment	—		—		1.9		—		1.9
Accelerated depreciation	7.5		—		0.5		0.7		8.7
Other selling, general and administrative expenses	0.3		—		2.3		0.6		3.2
Total selling, general and administrative expenses	9.2		4.3		5.4		1.4		20.3
Consolidated total	$	9.2	$	4.3	$	6.0	$	1.6	$	21.1

Included in the above results are $9.9 million of charges that have resulted or will result in cash outflows and $11.2 million in non-cash charges.

We recognized the following cumulative (plan inception to August 24, 2014) pre-tax expenses related to the SCAE Plan in our Condensed Consolidated Statement of Earnings:

	Consumer Foods		Commercial Foods		Private Brands		Corporate		Total
Multi-employer pension costs	$	—	$	—	$	—	$	11.4	$	11.4
Other cost of goods sold	0.8		—		1.2		—		2.0
Total cost of goods sold	0.8		—		1.2		11.4		13.4
Severance and related costs	14.1		9.1		9.6		42.7		75.5
Asset impairment	0.3		—		5.8		—		6.1
Accelerated depreciation	9.9		—		15.6		1.3		26.8
Other selling, general and administrative expenses	0.3		—		7.3		3.8		11.4
Total selling, general and administrative expenses	24.6		9.1		38.3		47.8		119.8
Consolidated total	$	25.4	$	9.1	$	39.5	$	59.2	$	133.2

Liabilities recorded for the restructuring and changes therein

Liabilities recorded for the SCAE Plan and changes therein for the first quarter of fiscal 2015 were as follows:

	Balance at May 25, 2014		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes in Estimates			Balance at August 24, 2014
Severance	$	46.9	$	7.0	$	(23.1	)	$	(0.5	)	$	30.3
Multi-employer pension and other costs	11.2		—		—			0.2			11.4
Other costs	6.0		4.3		(5.0		)	(1.1		)	4.2
Total	$	64.1	$	11.3	$	(28.1	)	$	(1.4	)	$	45.9