SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 26, 2014

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Components of inventories

The components of inventories are as follows (amounts in thousands):

	September 26, 2014			December 31, 2013
Raw materials	$	7,913		$	5,803
Finished goods		15,156			9,101
Inventory reserves		(649	)		(534	)
LIFO reserve		(4,616	)		(4,366	)
	$	17,804		$	10,004

Components of compensation income (expense) as a result of share-based payments

Compensation expense (income) is included in selling, general and administrative expense in the Condensed Consolidated Statements of Operations.  The components of compensation expense (income) are as follows (amounts in thousands):

	Three Months Ended					Nine Months Ended
	September 26,		September 27,			September 26,		September 27,
	2014		2013			2014		2013
Stock appreciation right expense (income)		15		(4	)		50		15

Assumptions for expected term, volatility and risk-free rate

The assumptions for expected term, volatility and risk-free rate are presented in the table below:

	September 26,		September 27,
	2014		2013
Expected term (years)		1.9 - 4.8		0.4 - 4.8
Volatility		244.2% - 353.4%		217.5% - 360.3%
Risk-free interest rate		0.6% - 1.7%		0.1% - 1.3%