Note B - Change in Accounting Estimate	9 Months Ended
Oct. 01, 2011
Change in Accounting Estimate, Description	Note B – Change in Accounting Estimate In the third quarter of 2011, Company management finalized plans to replace the Oracle ERP system at its last remaining site and expects to have the replacement ERP system installed at that location by year-end. As a result, the Company reduced the remaining economic life of the Oracle ERP asset to six months. In accordance with FASB ASC Topic 250-10-50-4, this change of estimated useful life is deemed as a change in accounting estimate and has been accounted for prospectively, effective August 11, 2011. The effect of this change in estimate was to decrease net income approximately $1.4 million and decrease basic and diluted earnings per share by $0.11 for the three and nine months ended October 1, 2011.

Note B - Change in Accounting Estimate

9 Months Ended

Oct. 01, 2011

Change in Accounting Estimate, Description

Note B – Change in Accounting Estimate

In the third quarter of 2011, Company management finalized plans to replace the Oracle ERP system at its last remaining site and expects to have the replacement ERP system installed at that location by year-end. As a result, the Company reduced the remaining economic life of the Oracle ERP asset to six months. In accordance with FASB ASC Topic 250-10-50-4, this change of estimated useful life is deemed as a change in accounting estimate and has been accounted for prospectively, effective August 11, 2011. The effect of this change in estimate was to decrease net income approximately $1.4 million and decrease basic and diluted earnings per share by $0.11 for the three and nine months ended October 1, 2011.