RESTRUCTURING

During the six months ended September 29, 2012, the Company’s restructuring activities primarily consist of reorganization within our research and development, manufacturing and software operations. Employee-related costs primarily consist of employee severance and benefits. Facility-related costs primarily consist of charges associated with closing facilities, related lease obligations, and other related costs.

For the six months ended September 29, 2012, the Company incurred $2.3 million of restructuring charges. Restructuring expenses have been primarily included as a component of selling, general and administrative expense in the accompanying statements of income. We anticipate that the Company will incur approximately $1 to $2 million in additional restructuring charges related to these initiatives over the remaining six months of fiscal 2013.

The following summarizes the restructuring activity for the six months ended September 29, 2012 and October 1, 2011, respectively:



	Six Months Ended September 29, 2012
(in thousands)	Balance at March 31, 2012		Cost Incurred		Payments			Restructuring Accrual Balance at September 29, 2012
Employee-related costs	$	1,461	$	2,070	$	(1,734	)	$	1,797
Facility-related costs	533		209		(703		)	39
	$	1,994	$	2,279	$	(2,437	)	$	1,836



	Six Months Ended October 1, 2011
(in thousands)	Balance at April 2, 2011		Cost Incurred		Payments			Restructuring Accrual Balance at October 1, 2011
Employee-related costs	$	2,782	$	2,528	$	(2,327	)	$	2,983
Facility-related costs	889		480		(713		)	656
	$	3,671	$	3,008	$	(3,040	)	$	3,639