INCENTIVE COMPENSATION (Tables)

9 Months Ended

Sep. 27, 2015

INCENTIVE COMPENSATION [Abstract]

Schedule of Awards

The following awards were outstanding during the thirty-nine weeks ended September 27, 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			—	%	15,000	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	%	61,669	Stock
RSU	LTIP	269,662	03/03/2014	17.18		Performance / Service	12/31/2017			12.34	%	23,499	Stock
RSU	LTIP	158,226	02/26/2015	27.51		Performance / Service	12/31/2018			(b)		13,158	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				Thirty-Nine Weeks Ended
	September 27, 2015		September 28, 2014		September 27, 2015		September 28, 2014
	(In thousands)
Share-based compensation cost:
Cost of sales	$	166	$	60	$	431	$	231
Selling, general and administrative expense	698		1,067		1,701		3,273
Total	$	864	$	1,127	$	2,132	$	3,504
Income tax benefit	$	261	$	156	$	620	$	672

Schedule of Restricted Share and Restricted Stock Unit Activity

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

	Thirty-Nine Weeks Ended September 27, 2015				Thirty-Nine Weeks Ended September 28, 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		(173	)	6.22
Forfeited	(15	)	8.72		—		—
Outstanding at end of period	—		$	—	30		$	8.72
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	(85	)	18.51		(71	)	10.34
Outstanding at end of period	792		$	18.83	1,120		$	11.97