Annual report pursuant to Section 13 and 15(d)

Accrued Expenses (Tables)

Accrued Expenses (Tables)

12 Months Ended

Oct. 01, 2016

Oct. 03, 2015

Accrued expenses consist of the following (in thousands):



	October 1, 2016		October 3, 2015
Accrued employee compensation and benefits	$	12,899	$	10,704
Taxes accrued and withheld	1,003		1,455
Accrued insurance	263		349
Accrued advertising	256		363
Accrued royalties	1,653		2,173
Accrued commissions	460		512
Accrued freight	1,105		1,501
Other	4,067		3,939
	$	21,706	$	20,996

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

These expenses were reported in our Consolidated Statement of Operations as follows (in thousands):



	September 27, 2014
Cost of goods sold	$	868
Selling, general and administrative expenses	2,169
Other expense	984
	$	4,021