ACCRUED WARRANTY

6 Months Ended

Jun. 29, 2013

Product Warranties Disclosures [Abstract]

ACCRUED WARRANTY

ACCRUED WARRANTY

The Company warrants its products against defect for 12 months. A provision for estimated future costs and estimated returns for credit relating to warranty is recorded in the period when product is shipped and revenue recognized, and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for the six months ended June 29, 2013 are as follows:

Balance, December 29, 2012	$	716,000
Additions	418,000
Claim and reversals	(418,000		)
Balance, June 29, 2013	$	716,000