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 $1,417 and $4,817 in the three and nine months ended September 30, 2010, respectively. For the three and nine months ended September 30, 2010 the Work Function segment reported costs of $1,330 and $3,014, respectively, and the Stand-Alone Businesses segment reported costs of $87 and $1,803, 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 nine months ended September 30, 2010 are reported in the consolidated statement of operations 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 September 30, 2010	$	417	$	26	$	974	$	1,417

Charges for the nine months ended September 30, 2010	$	3,075	$	472	$	1,270	$	4,817