Note 3. Restructuring Level 1 (Notes)

6 Months Ended

Jun. 30, 2011

Restructuring —

In September 2009 the Company announced its plans to close the Lawrence, Kansas plant, and transfer the majority of the production lines to the Ames, Iowa and Freeport, Illinois locations to reduce costs and increase efficiencies. The Company incurred restructuring costs for this project of $1,566 and $3,400 in the three and six months ended June 30, 2010 and are included in the Work Function and Stand-Alone Businesses segments. For the three and six months ended June 30, 2010 the Work Function segment reported $973 and $1,787, respectively, and the Stand-Alone Businesses segment reported $593 and $1,613, respectively. The restructuring was completed in 2010 at a total cost of $9,516, which is reported in the Work Function and Stand-Alone Businesses segments, $5,811 and $3,705, respectively. The land and building at the Lawrence, Kansas location is available for sale and is classified in other current assets on the balance sheet.

The Company has not incurred any restructuring charges in 2011. The restructuring costs incurred during the three and six months ended June 30, 2010 are reported in the income statement as detailed in the following table:



	Cost of Sales		Selling, General and Administrative Expenses		Loss (Gain) on Asset Disposals		Total
Charges for the three months ended June 30, 2010	$	1,131	$	187	$	248	$	1,566

Charges for the six months ended June 30, 2010	$	2,658	$	446	$	296	$	3,400

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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