Accrued Expenses

12 Months Ended

Dec. 28, 2013

Payables and Accruals [Abstract]

Accrued Expenses

(6) Accrued Expenses

Accrued expenses at December 28, 2013 and December 29, 2012 consist of the following:

		2013		2012
Accrued legal and
accounting	$	92,000	$	92,000
Accrued payroll and related		823,196		388,029
Accrued other		158,116		457,558
Accrued income tax payable		33,501		456
	$	1,106,813	$	938,043

The accrued payroll and related at December 28, 2013 includes $200 thousand for 401k company match and $305 thousand for incentive bonuses. These totaled $0 and $130 thousand respectively, on December 29, 2012.