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Employee Benefit Plans | 12 Months Ended
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Oct. 31, 2012
Employee Benefit Plans [Abstract] |
Employee Benefit Plans | 7. Employee Benefit Plans We sponsor two defined contribution retirement plans for salaried and hourly employees. As a result of the acquisition of RFG, we have three additional defined contribution retirement plans bringing the total to five. Expenses for these plans approximated $810,000, $733,000, and $639,000 for fiscal years 2012, 2011 and 2010, which are included in selling, general and administrative expenses in the accompanying financial statements. We also sponsor a non-qualified defined benefit plan for two retired executives. Pension expenses, including actuarial losses, approximated $16,000, $35,000 and $34,000 for the year ended October 31, 2012, 2011, and 2010. These amounts are included in selling, general and administrative expenses in the accompanying financial statements. Components of the change in projected benefit obligation for fiscal year ends consist of the following (in thousands):
|  | 2012 |  |  | 2011 |
Change in projected benefit obligation: |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  | $ | 268 |  |  | $ | 275 |
Interest cost |  |  | 10 |  |  |  | 13 |
Actuarial loss |  |  | 6 |  |  |  | 22 |
Benefits paid |  |  | (39 | ) |  |  | (42 | )
Projected benefit obligation at end of year (unfunded) |  | $ | 245 |  |  | $ | 268 |
The following is a reconciliation of the unfunded status of the plans at fiscal year ends included in accrued expenses (in thousands):
|  | 2012 |  |  | 2011 |
Projected benefit obligation |  | $ | 245 |  |  | $ | 268 |
Unrecognized net (gain) loss |  |  | — |  |  |  | — |
Recorded pension liabilities |  | $ | 245 |  |  | $ | 268 |
Significant assumptions used in the determination of pension expense consist of the following:
|  | 2012 |  |  | 2011 |
Discount rate on projected benefit obligation |  |  | 3.70 | % |  |  | 4.00 | %

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