(4) Share-Based Payments	6 Months Ended
Jul. 02, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
(4) Share-Based Payments	(4) Share-Based Payments The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. That cost is recognized over the period during which an employee is required to provide services in exchange for the award, the requisite service period (usually the vesting period). The Company provides an estimate of forfeitures at initial grant date. Reductions in compensation expense associated with the forfeited options are estimated at the date of grant, and this estimated forfeiture rate is adjusted periodically based on actual forfeiture experience. The company uses the Black-Scholes option pricing model to determine the fair value of the stock options granted. There were no stock options granted under the Plan during the quarter ended July 2, 2016 or June 27, 2015. During the quarters ended July 2, 2016 and June 27, 2015 the Company issued 10,000 and 71,500 shares, respectively, as a result of option exercises. No stock options expired during the quarters ended July 2, 2016 or June 27, 2015. During the quarter ended July 2, 2016 and June 27, 2015 the Company repurchased 5,682 and 40,678 shares, respectively, from employees to facilitate their exercise of stock options. During the three and six months ended July 2, 2016, the Company recognized $37,473 and $116,085, respectively, as shared-based compensation expense related to previously granted shares under the Plan. A tax benefit of $2,757 and $2,814 was recognized as additional paid in capital in the three and six months ended July 2, 2016, respectively, resulting from the excess tax benefit of option exercises. During the three and six months ended June 27, 2015, the Company recognized $75,727 and $142,074, respectively, as shared-based compensation expense related to previously granted shares under the Plan. A tax benefit of $27,879 and $49,379 was recognized as additional paid in capital in the three and six months ended June 27, 2015, respectively, resulting from the excess tax benefit of option exercises.

(4) Share-Based Payments

6 Months Ended

Jul. 02, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. That cost is recognized over the period during which an employee is required to provide services in exchange for the award, the requisite service period (usually the vesting period). The Company provides an estimate of forfeitures at initial grant date. Reductions in compensation expense associated with the forfeited options are estimated at the date of grant, and this estimated forfeiture rate is adjusted periodically based on actual forfeiture experience. The company uses the Black-Scholes option pricing model to determine the fair value of the stock options granted.

There were no stock options granted under the Plan during the quarter ended July 2, 2016 or June 27, 2015.

During the quarters ended July 2, 2016 and June 27, 2015 the Company issued 10,000 and 71,500 shares, respectively, as a result of option exercises. No stock options expired during the quarters ended July 2, 2016 or June 27, 2015.

During the quarter ended July 2, 2016 and June 27, 2015 the Company repurchased 5,682 and 40,678 shares, respectively, from employees to facilitate their exercise of stock options.

During the three and six months ended July 2, 2016, the Company recognized $37,473 and $116,085, respectively, as shared-based compensation expense related to previously granted shares under the Plan. A tax benefit of $2,757 and $2,814 was recognized as additional paid in capital in the three and six months ended July 2, 2016, respectively, resulting from the excess tax benefit of option exercises.

During the three and six months ended June 27, 2015, the Company recognized $75,727 and $142,074, respectively, as shared-based compensation expense related to previously granted shares under the Plan. A tax benefit of $27,879 and $49,379 was recognized as additional paid in capital in the three and six months ended June 27, 2015, respectively, resulting from the excess tax benefit of option exercises.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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