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Shipping And Handling Costs

9 Months Ended

Sep. 30, 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 $34.5 million and $30.5 million, respectively, for the three fiscal months ended September 30, 2011 and October 1, 2010 and $104.2 million and $86.3 million, respectively, for the nine fiscal months ended September 30, 2011 and October 1, 2010.