12. REORGANIZATION

During the six months ended October 1, 2011, the Company’s restructuring activities primarily consist of reorganization within our research and development, manufacturing and software operations. Employee-related costs primarily consist of employee severance and benefits. Facility-related costs primarily consist of charges associated with closing facilities, related lease obligations, and other related costs.

For the six months ended October 1, 2011, the Company incurred $3.0 million of restructuring charges. Restructuring expenses have been primarily included as a component of selling, general and administrative expense in the accompanying statements of income. We anticipate that the Company will incur approximately $5 to $6 million in additional restructuring charges related to these initiatives over the remaining six months of fiscal year 2012.

The following summarizes the restructuring activity for the six months ended October 1, 2011 and October 2, 2010, respectively:


	Six Months Ended October 1, 2011
								Restructuring
								Accrual
	Balance at							Balance at
(in thousands)	April 2, 2011		Cost Incurred		Payments			October 1, 2011
Employee-related costs	$	2,782	$	2,528	$	(2,327	)	$	2,983
Facility-related costs		889		480		(713	)		656

	$	3,671	$	3,008	$	(3,040	)	$	3,639


	Six Months Ended October 2, 2010
								Restructuring
								Accrual
	Balance at							Balance at
(in thousands)	April 3, 2010		Cost Incurred		Payments			October 2, 2010
Employee-related costs	$	9,761	$	1,400	$	(5,529	)	$	5,632

	$	9,761	$	1,400	$	(5,529	)	$	5,632