Shipping and Handling Costs

6 Months Ended

Jul. 01, 2011

14.

Shipping and Handling Costs

All shipping and handling amounts billed to a customer in a sales transaction are classified as revenue. Shipping and handling costs associated with storage and handling of finished goods and shipments to customers are included in cost of sales and totaled $35.7 million and $30.1 million, respectively, for the three fiscal months ended July 1, 2011 and July 2, 2010 and $69.7 million and $55.8 million, respectively, for the six fiscal months ended July 1, 2011 and July 2, 2010.