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Fair Value of Financial Instruments
6 Months Ended
Jul. 02, 2011
Fair Value of Financial Instruments [Abstract]  
Fair Value of Financial Instruments
Note 11 – Fair Value of Financial Instruments

The carrying amounts for cash and cash equivalents, accounts receivable, and accounts payable approximate fair value due to the short-term maturity of these instruments.  Primarily using market yields, the fair value of the Company’s debt instruments were estimated to be $207.2 million and $189.9 million at July 2, 2011, and December 25, 2010, respectively.  Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument (Level 2 hierarchy as defined by ASC 820).