Accrued Expenses

12 Months Ended

Dec. 29, 2012

Payables and Accruals [Abstract]

Accrued Expenses

(6) Accrued Expenses

Accrued expenses at December 29, 2012 and December 31, 2011 consist of the following:

		2012		2011
Accrued legal and
accounting	$	92,000	$	72,700
Accrued payroll		388,029		456,322
Accrued other		457,558		131,009
Accrued income tax payable		456		—
	$	938,043	$	660,031

The Accrued other includes $320 thousand and $0 of Value Added Tax at December 29, 2012 and December 31, 2011, respectively.