Restructuring Activities (Tables)

12 Months Ended

May 29, 2011

Restructuring Activities [Abstract]

Summary of expected realization and incurred restructuring pre tax expenses

	Consumer		Commercial
	Foods		Foods		Total
Accelerated depreciation	$	12.5	$	—	$	12.5
Inventory write-offs and related costs		3.2		0.3		3.5
Total cost of goods sold		15.7		0.3		16.0
Asset impairment		8.6		10.4		19.0
Severance and related costs		7.6		0.1		7.7
Other, net		9.2		3.0		12.2
Total selling, general and administrative expenses		25.4		13.5		38.9
Consolidated total	$	41.1	$	13.8	$	54.9

	Consumer		Commercial
	Foods		Foods		Total
Accelerated depreciation	$	5.0	$	—	$	5.0
Inventory write-offs and related costs		0.2		0.3		0.5
Total cost of goods sold		5.2		0.3		5.5
Asset impairment		8.6		10.4		19.0
Severance and related costs		5.2		0.1		5.3
Other, net		0.7		0.1		0.8
Total selling, general and administrative expenses		14.5		10.6		25.1
Consolidated total	$	19.7	$	10.9	$	30.6

	Consumer
	Foods		Corporate		Total
Accelerated depreciation	$	19.0	$	—	$	19.0
Inventory write-offs		0.7		—		0.7
Total cost of goods sold		19.7		—		19.7
Asset impairment		16.5		—		16.5
Severance and related costs		17.0		—		17.0
Other, net		11.2		3.6		14.8
Total selling, general and administrative expenses		44.7		3.6		48.3
Consolidated total	$	64.4	$	3.6	$	68.0

	Consumer
	Foods		Corporate		Total
Accelerated depreciation	$	15.6	$	—	$	15.6
Inventory write-offs		0.7		—		0.7
Total cost of goods sold		16.3		—		16.3
Severance and related costs		2.8		—		2.8
Other, net		6.5		0.1		6.6
Total selling, general and administrative expenses		9.3		0.1		9.4
Consolidated total	$	25.6	$	0.1	$	25.7

We recognized the following cumulative (plan inception to May 29, 2011) pre-tax charges related to the 2010 plan in our consolidated statement of earnings:

	Consumer
	Foods		Corporate		Total
Accelerated depreciation	$	19.0	$	—	$	19.0
Inventory write-offs		0.7		—		0.7
Total cost of goods sold		19.7		—		19.7
Asset Impairment		16.5		—		16.5
Severance and related costs		17.0		—		17.0
Other, net		8.1		3.6		11.7
Total selling, general and administrative expenses		41.6		3.6		45.2
Consolidated total	$	61.3	$	3.6	$	64.9

Liability for initiatives and changes

	Balance at		Costs Incurred							Balance at
	May 30,		and Charged		Costs Paid			Changes in		May 29,
	2010		to Expense		or Otherwise Settled			Estimates		2011
Severance and related costs	$	—	$	5.3	$	(0.5	)	$	—	$	4.8
Plan implementation costs		—		0.8		(0.8	)		—		—
Total	$	—	$	6.1	$	(1.3	)	$	—	$	4.8

	Balance at		Costs Incurred		Costs Paid						Balance at
	May 30,		and Charged		or Otherwise			Changes in			May 29,
	2010		to Expense		Settled			Estimates			2011
Severance and related costs	$	14.2	$	2.8	$	(11.1	)	$	(0.7	)	$	5.2
Plan implementation costs		1.0		5.3		(5.4	)		0.1			1.0
Other costs		3.5		0.1		(0.9	)		—			2.7
Total	$	18.7	$	8.2	$	(17.4	)	$	(0.6	)	$	8.9