(6) Accrued Expenses

3 Months Ended

Mar. 28, 2015

Payables and Accruals [Abstract]

(6) Accrued Expenses

(6)        Accrued Expenses

Accrued expenses consist of the following:

		March 28,		December 27,
		2015		2014
Accrued legal and accounting	$	69,807	$	83,307
Accrued payroll and related		580,055		749,019
Accrued other		220,849		201,956
Accrued income taxes		15,526		15,334
Total accrued expenses	$	886,237	$	1,049,616

The accrued payroll and related at March 28, 2015 and December 27, 2014 includes $35 thousand  and $110 thousand, respectively for 401k company match and $55 thousand and $313 thousand, respectively for incentive bonuses.