INCENTIVE COMPENSATION (Tables)

12 Months Ended

Dec. 28, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Awards

The following awards existed during 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:

	2014		2013		2012
	(In thousands)
Share-based compensation cost:
Cost of goods sold	$	395	$	361	$	—
Selling, general and administrative expenses	4,533		2,984		684
Total	$	4,928	$	3,345	$	684
Income tax benefit	$	1,326	$	471	$	28

Schedule of Restricted Share and Restricted Stock Unit Activity

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

	2014				2013				2012
	Number		Weighted Average Grant Date Fair Value		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 year	203		$	6.59	273		$	6.54	200	$	7.10
Granted	—		—		30		8.72		73	5.00
Vested	(173	)	6.62		(100	)	7.10		—	—
Outstanding at end of year	30		$	8.72	203		$	6.59	273	$	6.54
RSUs:
Outstanding at beginning of year	729		$	8.81	—		$	—	—	$	—
Granted	463		16.70		815		8.82		—	—
Vested	—		—		—		—		—	—
Forfeited	(72	)	10.34		(86	)	8.89		—	—
Outstanding at end of year	1,120		$	11.97	729		$	8.81	—	$	—