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Accrued Expenses
12 Months Ended
Dec. 27, 2014
Payables and Accruals [Abstract]  
Accrued Expenses

(6) Accrued Expenses

Accrued expenses at December 28, 2014 and December 28, 2013 consist of the following:

     2014      2013  
              
Accrued legal and accounting  $83,307   $92,000 
Accrued payroll and related   749,019    823,196 
Accrued other   201,956    158,116 
Accrued income tax payable   15,334    33,501 
  
   $1,049,616   $1,106,813 
  

The accrued payroll and related at December 27, 2014 includes $110 thousand for 401k company match and $313 thousand for incentive bonuses. These totaled $200 and $305 thousand respectively on December 28, 2013.