Restructuring

We incurred the following restructuring costs:



	Three months ended September 30,				Nine months ended September 30,
	2010		2011		2010		2011

New plant/facility
consolidation costs	$	259	$	826	$	1,818	$	2,566

Restructuring costs
included in cost of sales	$	259	$	826	$	1,818	$	2,566


Administrative
consolidation costs	$	291	$	—	$	1,261	$	792

Restructuring costs
included in other expense	$	291	$	—	$	1,261	$	792

During 2010 and 2011, we continued our operational restructuring plan which includes the transfer of additional production lines from Utica, New York, Largo, Florida and Goleta, California to our manufacturing facility in Chihuahua, Mexico. We incurred $0.3 million and $1.8 million in costs associated with the restructuring during the three and nine months ending September 30, 2010. We incurred $0.8 million and $2.6 million in the three and nine months ending September 30, 2011. These costs were charged to cost of goods sold and include severance and other charges associated with the transfer of production to Mexico.

Restructuring costs included in other expense are described more fully in Note 10.