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Restructuring Activities
12 Months Ended
May 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring Activities
NOTE 14 Restructuring Activities

In the third and fourth quarters of fiscal 2017, the Corporation entered into a restructuring plan involving the suspension of operations at the Elkhart, Indiana and Mansfield, Texas facilities. The restructuring does not represent a strategic shift in operations due to an expectation to have a portion of customers of these two facilities serviced by manufacturing facilities located in Arkansas City, Kansas and Sugarcreek, Ohio.

The suspension of operations in Mansfield was due to the plant being unable to profitably operate since it was converted from producing recreational vehicles to manufactured housing in fiscal 2014. The suspension in Elkhart was due to the plant being unable to profitably operate since it opened in June 2016. There were neither one-time termination agreements nor material costs related to the termination of contracts such as leases related to the restructuring. Inventory and fixed asset sale and disposal losses related to the restructuring totaled $170,000 and $222,000, respectively. The Corporation does not have a liability related to the restructuring as of May 31, 2017. As referenced in Note 4, Net Gain on Sale of Property, Plant and Equipment, to Notes to Consolidated Financial Statements, the Mansfield facility was sold in the fourth quarter.