9.        Restructuring charges

For the three months ended March 30, 2014, no additional charges were incurred related to the 2012 Plan. Severance payments of $73 were made related to remaining employees from the Markham closure. The ZF lease settlement costs of $525 were paid during the quarter.

In the first quarter of 2014, additional restructuring charges of $670 were incurred as a result of the approved 2014 plan whereby 290 full-time equivalent employees (“FTEs”) were impacted in the Mexican facility.

For the three months ended March 31, 2013, restructuring charges of $452 were recorded related to the closure of the Markham production facility as part of the 2012 Plan, impacting approximately seven FTEs.

The following table details the change in restructuring accrual for the period from December 29, 2013 to March 30, 2014, relating to the 2012 Plan and 2014 Plan:

Remaining accrued amounts relating to the 2012 Plan in Markham are expected to be paid out in the second quarter of 2014.

Subsequent to March 30, 2014, as part of the 2014 Plan, management communicated to staff that approximately 18 FTEs would be severed from the Markham head office and the positions will be replaced in the Mexico facility. The severance charges are expected to be up to $300 and will be recorded in the second quarter of 2014.