During the first quarter of fiscal 2022, we initiated restructuring activities which included severance costs which were for activities intended to further improve efficiencies in our operational activities. The restructuring costs related to these activities were recorded to the restructuring costs line item within our condensed consolidated statements of income. These activities are expected to be complete by the end of the third quarter of fiscal 2022. The restructuring liability activity for these restructuring activities during fiscal 2022 was as follows (in millions):


	Employee Severance
	and Benefits
Balance, June 26, 2021	$	0.2
Accruals		2.2
Cash payments		(0.8	)
Balance as of December 2021	$	1.6

During the second quarter of fiscal 2022, we initiated restructuring activities, which included severance costs for activities intended to gain synergies from the DSPG acquisition. The restructuring costs related to these activities were recorded to the restructuring costs line item within our condensed consolidated statements of income, and the restructuring activities are expected to be complete by the end of fiscal 2022. The restructuring liability activity for these restructuring activities during fiscal 2022 was as follows (in millions):


	Employee Severance
	and Benefits
Balance, June 26, 2021	$	-
Accruals		4.3
Cash payments		(0.9	)
Balance as of December 2021	$	3.4