INCENTIVE COMPENSATION (Tables)

3 Months Ended

Mar. 29, 2015

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

The following awards were outstanding during the thirteen weeks ended March 29, 2015:

Award Type	Benefit Plan	Awards Granted	Grant Date	Grant Date Fair Value per Award(a)		Vesting Condition	Vesting Date	Vesting Date Fair Value per Award(a)		Estimated Forfeiture Rate		Awards Forfeited to Date	Settlement Method
RSU	LTIP	608,561	02/04/2013	$	8.89	Service	12/31/2014	$	32.79	9.66	%	144,382	Stock
RSA	LTIP	15,000	02/25/2013	8.72		Service	02/24/2015	27.55		—	%	—	Stock
RSA	LTIP	15,000	02/25/2013	8.72		Service	02/24/2016			—	%	—	Stock
RSU	LTIP	206,933	02/26/2013	8.62		Service	12/31/2014	32.79		—	%	—	Stock
RSU	LTIP	462,518	02/19/2014	16.70		Service	12/31/2016			13.49	%	13,301	Stock
RSU	LTIP	269,662	03/03/2014	17.18		Performance / Service	12/31/2017			12.34	%	—	Stock
RSU	LTIP	158,226	02/26/2015	27.51		Performance / Service	12/31/2018			(b)		—	Stock

(a) The fair value of each RSA and RSU granted or vested represents the closing price of the Company's common stock on the respective grant date or vesting date.

(b) The estimated forfeiture rate for these awards will be set if or when performance conditions associated with the awards are satisfied.

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
	March 29, 2015		March 30, 2014
	(In thousands)
Share-based compensation cost:
Cost of sales	$	113	$	19
Selling, general and administrative expense	684		1,003
Total	$	797	$	1,022
Income tax benefit	$	243	$	275

Schedule of Restricted Share and Restricted Stock Unit Activity

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

	Thirteen Weeks Ended March 29, 2015				Thirteen Weeks Ended March 30, 2014
	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	30		$	8.72	203		$	6.59
Vested	(15	)	8.72		(100	)	7.10
Outstanding at end of period	15		$	8.72	103		$	6.09
RSUs:
Outstanding at beginning of period	1,120		$	11.97	729		$	8.81
Granted	428		21.00		462		16.70
Vested	(671	)	8.81		—		—
Forfeited	—		—		(24	)	8.89
Outstanding at end of period	877		$	18.80	1,167		$	11.93