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 $1.5 million and $6.3 million for the three and nine months ended June 28, 2014, respectively.

The following table summarizes the severance and related costs included in the Company’s Consolidated Statements of Income for the three and nine months ended June 27, 2015 and June 28, 2014:



	Three Months Ended				Nine Months Ended
		June 27,		June 28,		June 27,		June 28,
		2015		2014		2015		2014
	(in thousands)

Cost of sales	$	-	$	550	$	-	$	3,507
Selling and marketing		-		866		-		1,805
General and administrative		-		76		-		1,024
Total severance and related costs	$	-	$	1,492	$	-	$	6,336

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


		June 27,		September 27,
		2015		2014
	(in thousands)

Accrued payroll and related costs	$	670	$	1,567
Defined benefit pension plan obligation		-		26
Other long-term liabilities		1,058		1,783
Total severance and related costs	$	1,728	$	3,376