INCENTIVE COMPENSATION (Tables)

3 Months Ended

Mar. 27, 2016

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

The following awards were outstanding during the thirteen weeks ended March 27, 2016:

Award Type	Benefit Plan	Awards Granted	Grant Date	Grant Date Fair Value per Award(a)	Vesting Condition	Vesting Date	Estimated Forfeiture Rate		Awards Forfeited to Date	Settlement Method
RSU	LTIP	462,518	02/19/2014	16.70	Service	12/31/2016	13.49	%	73,761	Stock
RSU	LTIP	269,662	03/03/2014	17.18	Performance / Service	12/31/2017	12.34	%	32,898	Stock
RSU	LTIP	158,226	02/26/2015	27.51	Performance / Service	12/31/2018	(b)		158,226	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) Performance conditions associated with these awards were not satisfied. Therefore, 100% of the awards were forfeited.

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 27, 2016		March 29, 2015
	(In thousands)
Share-based compensation cost:
Cost of sales	$	99	$	113
Selling, general and administrative expense	781		684
Total	$	880	$	797
Income tax benefit	$	257	$	243

Schedule of Restricted Share and Restricted Stock Unit Activity

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

	Thirteen Weeks Ended March 27, 2016				Thirteen Weeks Ended March 29, 2015
	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
Vested	—		—		(15	)	8.72
Forfeited	—		—		—		—
Outstanding at end of period	—		$	—	15		$	8.72
RSUs:
Outstanding at beginning of period	774		$	18.78	1,120		$	11.97
Granted	—		—		428		21.00
Vested	—		—		(671	)	8.81
Forfeited	(148	)	26.82		—		—
Outstanding at end of period	626		$	16.88	877		$	18.80