INCENTIVE COMPENSATION (Tables)

9 Months Ended

Sep. 29, 2013

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

						Estimated
Award		Award		Vesting		Forfeiture		Settlement
Type	Benefit Plan	Quantity	Grant Date	Condition	Vesting Date	Rate		Method
RSA	Employment Agreement	100,000	January 14, 2011	Service	January 3, 2013	-	%	Stock
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	9.6559	%	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

Schedule of Compensation Cost and Income Tax Benefit

	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 29, 2013		September 23, 2012		September 29, 2013		September 23, 2012
	(In thousands)
Share-based compensation costs:
Cost of goods sold	$	102	$	-	$	255	$	-
Selling, general and administrative               expenses		711		166		2,160		464
Total	$	813	$	166	$	2,415	$	464
Income tax benefit	$	151	$	-	$	488	$	-

Schedule of Restricted Share and Restricted Stock Unit Activity

	Thirty-Nine Weeks Ended
	September 29, 2013				September 23, 2012
			Weighted Average			Weighted Average
	Number		Grant Date Fair Value		Number	Grant Date Fair Value
	(In thousands, except weighted average fair values)
RSAs:
Outstanding at beginning of period	273		$	6.54	200	$	7.10
Granted	30			8.72	-		-
Vested	(100	)		7.10	-		-
Outstanding at end of period	203		$	6.59	200	$	7.10
RSUs:
Outstanding at beginning of period	-		$	-	-	$	-
Granted	815			8.82	-		-
Forfeited	(72	)		8.89	-		-
Outstanding at end of period	743		$	8.81	-	$	-