Restructuring (Tables)

9 Months Ended

Feb. 26, 2012

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		6.5		—		2.3		8.8
Other, net		6.9		1.3		0.1		8.3
Total selling, general and administrative expenses		13.4		1.3		3.8		18.5
Consolidated total	$	13.4	$	1.3	$	3.8	$	18.5

	Consumer Foods		Commercial Foods		Corporate			Total
Accelerated depreciation	$	—	$	—	$	0.3		$	0.3
Severance and related costs (recoveries)		0.4		—		(0.3	)		0.1
Other, net		0.9		0.2		0.1			1.2
Total selling, general and administrative expenses		1.3		0.2		0.1			1.6
Consolidated total	$	1.3	$	0.2	$	0.1		$	1.6

	Consumer Foods		Commercial Foods		Corporate		Total
Accelerated depreciation	$	—	$	—	$	0.9	$	0.9
Severance and related costs		5.7		—		2.3		8.0
Other, net		5.2		0.8		0.1		6.1
Total selling, general and administrative expenses		10.9		0.8		3.3		15.0
Consolidated total	$	10.9	$	0.8	$	3.3	$	15.0

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	19.6	$	—	$	19.6
Inventory write-offs and related costs		9.5		0.4		9.9
Total cost of goods sold		29.1		0.4		29.5
Asset impairment		12.7		14.0		26.7
Severance and related costs		7.6		0.1		7.7
Other, net		9.3		1.5		10.8
Total selling, general and administrative expenses		29.6		15.6		45.2
Consolidated total	$	58.7	$	16.0	$	74.7

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	2.9	$	—	$	2.9
Inventory write-offs and related costs		1.9		0.1		2.0
Total cost of goods sold		4.8		0.1		4.9
Asset impairment		—		0.1		0.1
Severance and related costs		0.3		—		0.3
Other, net		1.3		—		1.3
Total selling, general and administrative expenses		1.6		0.1		1.7
Consolidated total	$	6.4	$	0.2	$	6.6

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	10.5	$	—	$	10.5
Inventory write-offs and related costs		5.2		0.1		5.3
Total cost of goods sold		15.7		0.1		15.8
Asset impairment		4.1		3.6		7.7
Severance and related costs		2.0		—		2.0
Other, net		3.9		1.4		5.3
Total selling, general and administrative expenses		10.0		5.0		15.0
Consolidated total	$	25.7	$	5.1	$	30.8

	Consumer Foods		Commercial Foods		Total
Accelerated depreciation	$	15.5	$	—	$	15.5
Inventory write-offs and related costs		5.4		0.4		5.8
Total cost of goods sold		20.9		0.4		21.3
Asset impairment		12.7		14.0		26.7
Severance and related costs		7.2		0.1		7.3
Other, net		4.6		1.5		6.1
Total selling, general and administrative expenses		24.5		15.6		40.1
Consolidated total	$	45.4	$	16.0	$	61.4

	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		9.8		3.6		13.4
Total selling, general and administrative expenses		44.1		3.6		47.7
Consolidated total	$	63.9	$	3.6	$	67.5

Liability for initiatives and changes

	Balance at November 27, 2011		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at February 26, 2012
Severance and related costs	$	5.1	$	0.4	$	(2.0	)	$	(0.3	)	$	3.2
Plan implementation costs		0.1		1.1		(0.4	)		—			0.8
Total	$	5.2	$	1.5	$	(2.4	)	$	(0.3	)	$	4.0

	Balance at November 27, 2011		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates		Balance at February 26, 2012
Severance and related costs	$	5.9	$	—	$	(0.5	)	$	0.1	$	5.5
Plan implementation costs		0.6		1.5		(1.7	)		—		0.4
Total	$	6.5	$	1.5	$	(2.2	)	$	0.1	$	5.9