INCENTIVE COMPENSATION (Tables)

3 Months Ended

Mar. 30, 2014

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

							Estimated
Award			Award		Vesting		Forfeiture		Settlement
Type		Benefit Plan	Quantity	Grant Date	Condition	Vesting Date	Rate		Method
		Employment
	RSA	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

	Thirteen Weeks Ended
	March 30, 2014		March 31, 2013
	(In thousands)
Share-based compensation cost:
Cost of sales	$	19	$	57
Selling, general and administrative expense		1,003		491
Total	$	1,022	$	548
Income tax benefit	$	275	$	126

Schedule of Restricted Share and Restricted Stock Unit Activity

	Thirteen Weeks Ended March 30, 2014				Thirteen Weeks Ended March 31, 2013
			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	203		$	6.59	273		$	6.54
Granted	-			-	30			8.72
Vested	(100	)		7.10	(100	)		7.10
Outstanding at end of period	103		$	6.09	203		$	6.59
RSUs:
Outstanding at beginning of period	729		$	8.81	-		$	-
Granted	462			16.70	815			8.820
Vested	-			-	-			-
Forfeited	(24	)		8.89	-			-
Outstanding at end of period	1,167		$	11.93	815		$	8.82