15. Severance and Related Costs

During fiscal year 2014, the Company initiated workforce and other cost reduction actions at certain of its locations in the U.S. and Europe. As a result of these cost reduction actions, the Company incurred severance and related costs of $0.6 million and $4.8 million for the three and six months ended March 29, 2014, respectively.

The following table summarizes the severance and related costs included in the Company’s Consolidated Statements of Income for the three and six months ended March 28, 2015 and March 29, 2014:



	Three Months Ended				Six Months Ended
		March 28,		March 29,		March 28,		March 29,
		2015		2014		2015		2014
	(in thousands)

Cost of sales	$	-	$	415	$	-	$	2,957
Selling and marketing		-		129		-		939
General and administrative		-		48		-		948
Total severance and related costs	$	-	$	592	$	-	$	4,844

The following table summarizes the severance and related costs included in the Company’s March 28, 2015 and September 27, 2014 Consolidated Balance Sheets:


		March 28,		September 27,
		2015		2014
	(in thousands)

Accrued payroll and related costs	$	807	$	1,567
Defined benefit pension plan obligation		-		26
Other long-term liabilities		1,098		1,783
Total severance and related costs	$	1,905	$	3,376