Restructuring (Tables)

6 Months Ended

Nov. 27, 2011

Restructuring [Abstract]

Summary of expected realization and incurred restructuring pre tax expenses

	Consumer Foods		Commercial Foods		Corporate		Total
Accelerated depreciation	$	—	$	—	$	1.4	$	1.4
Severance and related costs		5.3		—		2.6		7.9
Other, net		9.5		1.2		—		10.7
Total selling, general and administrative expenses		14.8		1.2		4.0		20.0
Consolidated total	$	14.8	$	1.2	$	4.0	$	20.0

	Consumer Foods		Commercial Foods		Corporate			Total
Accelerated depreciation	$	—	$	—	$	0.2		$	0.2
Severance and related costs (recoveries)		—		—		(0.4	)		(0.4	)
Other, net		2.1		0.2		—			2.3
Total selling, general and administrative expenses		2.1		0.2		(0.2	)		2.1
Consolidated total	$	2.1	$	0.2	$	(0.2	)	$	2.1

	Consumer Foods		Commercial Foods		Corporate		Total
Accelerated depreciation	$	—	$	—	$	0.6	$	0.6
Severance and related costs		5.3		—		2.6		7.9
Other, net		4.3		0.6		—		4.9
Total selling, general and administrative expenses		9.6		0.6		3.2		13.4
Consolidated total	$	9.6	$	0.6	$	3.2	$	13.4

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	19.7	$	—	$	19.7
Inventory write-offs and related costs		6.8		0.4		7.2
Total cost of goods sold		26.5		0.4		26.9
Asset impairment		12.7		13.9		26.6
Severance and related costs		7.7		0.1		7.8
Other, net		12.0		1.5		13.5
Total selling, general and administrative expenses		32.4		15.5		47.9
Consolidated total	$	58.9	$	15.9	$	74.8

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	4.9	$	—	$	4.9
Inventory write-offs and related costs		2.9		—		2.9
Total cost of goods sold		7.8		—		7.8
Asset impairment		2.0		0.1		2.1
Severance and related costs		1.1		—		1.1
Other, net		1.4		1.0		2.4
Total selling, general and administrative expenses		4.5		1.1		5.6
Consolidated total	$	12.3	$	1.1	$	13.4

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	7.6	$	—	$	7.6
Inventory write-offs and related costs		3.3		—		3.3
Total cost of goods sold		10.9		—		10.9
Asset impairment		4.1		3.5		7.6
Severance and related costs		1.7		—		1.7
Other, net		2.6		1.4		4.0
Total selling, general and administrative expenses		8.4		4.9		13.3
Consolidated total	$	19.3	$	4.9	$	24.2

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	12.6	$	—	$	12.6
Inventory write-offs and related costs		3.5		0.3		3.8
Total cost of goods sold		16.1		0.3		16.4
Asset impairment		12.7		13.9		26.6
Severance and related costs		6.9		0.1		7.0
Other, net		3.3		1.5		4.8
Total selling, general and administrative expenses		22.9		15.5		38.4
Consolidated total	$	39.0	$	15.8	$	54.8

	Consumer Foods		Corporate		Total
Accelerated depreciation	$	19.1	$	—	$	19.1
Inventory write-offs		0.7		—		0.7
Total cost of goods sold		19.8		—		19.8
Asset impairment		17.5		—		17.5
Severance and related costs		16.8		—		16.8
Other, net		9.6		3.6		13.2
Total selling, general and administrative expenses		43.9		3.6		47.5
Consolidated total	$	63.7	$	3.6	$	67.3

Liability for initiatives and changes

	Balance at August 28, 2011		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at November 27, 2011
Severance and related costs	$	8.2	$	—	$	(2.7	)	$	(0.4	)	$	5.1
Plan implementation costs		2.4		2.3		(4.6	)		—			0.1
Total	$	10.6	$	2.3	$	(7.3	)	$	(0.4	)	$	5.2

	Balance at August 28, 2011		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates		Balance at November 27, 2011
Severance and related costs	$	5.2	$	0.8	$	(0.7	)	$	0.6	$	5.9
Plan implementation costs		0.1		2.6		(2.1	)		—		0.6
Total	$	5.3	$	3.4	$	(2.8	)	$	0.6	$	6.5

	Balance at August 28, 2011		Costs Incurred and Charged to Expense		Costs Paid or Otherwise  Settled			Changes  in Estimates			Balance at November 27, 2011
Severance and related costs	$	1.2	$	—	$	(0.6	)	$	(0.3	)	$	0.3
Plan implementation costs		0.1		0.4		(0.5	)		—			—
Total	$	1.3	$	0.4	$	(1.1	)	$	(0.3	)	$	0.3