In its 2013 annual report to shareholders, Marianne James Companies Inc. (MJCI) disclosed the following information regarding its post employment benefit plans: The Company and certain of its affiliates sponsor post employment benefit plans covering substantially all salaried and certain hourly employees. The cost of these plans is charged to expense over the working life of the covered employees. Net post employment costs consisted of the following for the years ended December 31, 2013, 2012, and 2011: The company instituted workforce reduction programs in its North American food operations in 2011. These actions resulted in incremental post employment costs, which are shown as other expense above.

Required: Describe the three components in the net post employment costs disclosed by MJCI.