INCENTIVE COMPENSATION (Tables)

6 Months Ended

Jun. 29, 2014

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

The following awards existed during the twenty-six weeks ended June 29, 2014:

Award Type	Benefit Plan	Award Quantity	Grant Date	Vesting Condition	Vesting Date	Estimated Forfeiture Rate		Settlement Method
RSA	Employment Agreement	100,000	January 14, 2011	Service	January 3, 2014	—	%	Stock
RSA	LTIP	72,675	August 27, 2012	Service	April 27, 2014	—	%	Stock
RSU	LTIP	608,561	February 4, 2013	Service	December 31, 2014	9.66	%	Stock
RSA	LTIP	15,000	February 25, 2013	Service	February 24, 2015	—	%	Stock
RSA	LTIP	15,000	February 25, 2013	Service	February 24, 2016	—	%	Stock
RSU	LTIP	206,933	February 26, 2013	Service	December 31, 2014	—	%	Stock
RSU	LTIP	462,518	February 19, 2014	Service	December 31, 2016	13.49	%	Stock

Schedule of Compensation Cost and Income Tax Benefit

Compensation costs and the income tax benefit recognized for our share-based compensation arrangements are included below:

	Thirteen Weeks Ended				Twenty-Six Weeks Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
	(In thousands)
Share-based compensation cost:
Cost of sales	$	152	$	96	$	171	$	153
Selling, general and administrative expense	1,203		959		2,206		1,450
Total	$	1,355	$	1,055	$	2,377	$	1,603
Income tax benefit	$	241	$	211	$	516	$	337

Schedule of Restricted Share and Restricted Stock Unit Activity

The Company’s RSA and RSU activity is included below:

	Twenty-Six Weeks Ended June 29, 2014				Twenty-Six Weeks Ended June 30, 2013
	Number		Weighted Average Grant Date Fair Value		Number		Weighted Average Grant Date Fair Value
	(In thousands, except weighted average fair values)
RSAs:
Outstanding at beginning of period	203		$	6.59	273		$	6.54
Granted	—		—		30		8.72
Vested	(173	)	6.22		(100	)	7.10
Outstanding at end of period	30		$	8.72	203		$	6.59
RSUs:
Outstanding at beginning of period	729		$	8.81	—		$	—
Granted	462		16.70		815		8.82
Vested	—		—		—		—
Forfeited	(24	)	8.89		—		—
Outstanding at end of period	1,167		$	11.93	815		$	8.82