We anticipate that we will recognize the following pre-tax expenses associated with the Initial Phase of the SCAE Plan (amounts include charges recognized in fiscal year 2013 and the first two quarters of fiscal year 2014): | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Multi-employer pension costs | $ | — |
| | $ | 11.2 |
| | $ | — |
| | $ | 11.2 |
| Other cost of goods sold | 3.1 |
| | — |
| | 4.9 |
| | 8.0 |
| Total cost of goods sold | $ | 3.1 |
| | $ | 11.2 |
| | $ | 4.9 |
| | $ | 19.2 |
| Severance and related costs | $ | 3.5 |
| | $ | 30.5 |
| | $ | 13.8 |
| | $ | 47.8 |
| Property relocation | 15.8 |
| | — |
| | 29.3 |
| | 45.1 |
| Fixed asset impairment / Loss on disposal | — |
| | — |
| | 39.3 |
| | 39.3 |
| Gain on sale of asset | — |
| | — |
| | (0.9 | ) | | (0.9 | ) | Other selling, general and administrative expenses | 11.1 |
| | 2.1 |
| | 36.3 |
| | 49.5 |
| Total selling, general and administrative expenses | $ | 30.4 |
| | $ | 32.6 |
| | $ | 117.8 |
| | $ | 180.8 |
| Consolidated total | $ | 33.5 |
| | $ | 43.8 |
| | $ | 122.7 |
| | $ | 200.0 |
|
During the second quarter of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan: | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Cost of goods sold | $ | (0.1 | ) | | $ | — |
| | $ | — |
| | $ | (0.1 | ) | Severance and related costs | $ | 0.6 |
| | $ | 6.3 |
| | $ | — |
| | $ | 6.9 |
| Consulting | — |
| | 0.3 |
| | 0.2 |
| | 0.5 |
| Total selling, general and administrative expenses | $ | 0.6 |
| | $ | 6.6 |
| | $ | 0.2 |
| | $ | 7.4 |
| Consolidated total | $ | 0.5 |
| | $ | 6.6 |
| | $ | 0.2 |
| | $ | 7.3 |
|
During the first half of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan: | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Cost of goods sold | $ | 0.2 |
| | $ | — |
| | $ | — |
| | $ | 0.2 |
| Severance and related costs | $ | 0.6 |
| | $ | 13.3 |
| | $ | — |
| | $ | 13.9 |
| Consulting | — |
| | 0.3 |
| | 0.2 |
| | 0.5 |
| Total selling, general and administrative expenses | $ | 0.6 |
| | $ | 13.6 |
| | $ | 0.2 |
| | $ | 14.4 |
| Consolidated total | $ | 0.8 |
| | $ | 13.6 |
| | $ | 0.2 |
| | $ | 14.6 |
|
We anticipate that we will recognize the following pre-tax expenses associated with the Initial Phase of the SCAE Plan (amounts include charges recognized in fiscal year 2013 and the first two quarters of fiscal year 2014): | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Multi-employer pension costs | $ | — |
| | $ | 11.2 |
| | $ | — |
| | $ | 11.2 |
| Other cost of goods sold | 3.1 |
| | — |
| | 4.9 |
| | 8.0 |
| Total cost of goods sold | $ | 3.1 |
| | $ | 11.2 |
| | $ | 4.9 |
| | $ | 19.2 |
| Severance and related costs | $ | 3.5 |
| | $ | 30.5 |
| | $ | 13.8 |
| | $ | 47.8 |
| Property relocation | 15.8 |
| | — |
| | 29.3 |
| | 45.1 |
| Fixed asset impairment / Loss on disposal | — |
| | — |
| | 39.3 |
| | 39.3 |
| Gain on sale of asset | — |
| | — |
| | (0.9 | ) | | (0.9 | ) | Other selling, general and administrative expenses | 11.1 |
| | 2.1 |
| | 36.3 |
| | 49.5 |
| Total selling, general and administrative expenses | $ | 30.4 |
| | $ | 32.6 |
| | $ | 117.8 |
| | $ | 180.8 |
| Consolidated total | $ | 33.5 |
| | $ | 43.8 |
| | $ | 122.7 |
| | $ | 200.0 |
|
During the second quarter of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan: | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Cost of goods sold | $ | (0.1 | ) | | $ | — |
| | $ | — |
| | $ | (0.1 | ) | Severance and related costs | $ | 0.6 |
| | $ | 6.3 |
| | $ | — |
| | $ | 6.9 |
| Consulting | — |
| | 0.3 |
| | 0.2 |
| | 0.5 |
| Total selling, general and administrative expenses | $ | 0.6 |
| | $ | 6.6 |
| | $ | 0.2 |
| | $ | 7.4 |
| Consolidated total | $ | 0.5 |
| | $ | 6.6 |
| | $ | 0.2 |
| | $ | 7.3 |
|
During the first half of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan: | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Cost of goods sold | $ | 0.2 |
| | $ | — |
| | $ | — |
| | $ | 0.2 |
| Severance and related costs | $ | 0.6 |
| | $ | 13.3 |
| | $ | — |
| | $ | 13.9 |
| Consulting | — |
| | 0.3 |
| | 0.2 |
| | 0.5 |
| Total selling, general and administrative expenses | $ | 0.6 |
| | $ | 13.6 |
| | $ | 0.2 |
| | $ | 14.4 |
| Consolidated total | $ | 0.8 |
| | $ | 13.6 |
| | $ | 0.2 |
| | $ | 14.6 |
|
All of these charges have resulted or will result in cash outflows. We recognized the following cumulative (plan inception to November 24, 2013) pre-tax expenses related to the SCAE Plan in our condensed consolidated statement of earnings: | | | | | | | | | | | | | | | | | | Consumer Foods | | Corporate | | Private Brands | | Total | Multi-employer pension costs | $ | — |
| | $ | 11.2 |
| | $ | — |
| | $ | 11.2 |
| Other cost of goods sold | 0.2 |
| | — |
| | — |
| | 0.2 |
| Total cost of goods sold | $ | 0.2 |
| | $ | 11.2 |
| | $ | — |
| | $ | 11.4 |
| Severance and related costs | $ | 0.6 |
| | $ | 30.5 |
| | $ | — |
| | $ | 31.1 |
| Consulting | — |
| | 0.3 |
| | 0.2 |
| | 0.5 |
| Total selling, general and administrative expenses | $ | 0.6 |
| | $ | 30.8 |
| | $ | 0.2 |
| | $ | 31.6 |
| Consolidated total | $ | 0.8 |
| | $ | 42.0 |
| | $ | 0.2 |
| | $ | 43.0 |
|
|