Annual report pursuant to Section 13 and 15(d)

Accrued Expenses (Tables)

Accrued Expenses (Tables)

12 Months Ended

Sep. 30, 2017

Accrued expenses consist of the following (in thousands):



	September 30, 2017		October 1, 2016
Accrued employee compensation and benefits	$	12,683	$	12,899
Taxes accrued and withheld	931		1,003
Accrued insurance	126		263
Accrued advertising	524		256
Accrued royalties	113		1,653
Accrued commissions	327		460
Accrued freight	1,060		1,105
Other	1,940		4,067
	$	17,704	$	21,706

Restructuring and Related Costs

As part of the closing of the Maiden facility and the expansion of operations at our offshore facilities, we incurred the following costs (in thousands):



	Fiscal Year Ended
	October 1, 2016
Excess manufacturing costs related to the shutdown and start-up operations	$	1,096
Total expenses included in cost of goods sold	1,096

Employee termination costs	597
Fixed asset impairment	607
Inventory and supply part impairment	144
Other costs to exit facility	393
Total restructuring costs	1,741
Total manufacturing realignment expenses	$	2,837