Question-and-Answer Session
Operator
(Operator Instructions) Your first question comes from Budd Bugatch – Raymond James.
Budd Bugatch – Raymond James
I think in your remarks Karl, you said that you’ve gotten some but not all of the restructuring savings showing up in the third quarter. What’s left to get and can you quantify that for us and how should we think about that for the fourth quarter and then 2010.
Karl Glassman
We continue to work on our cost structure and we certainly have not received the full benefit of all of those activities. Some of those activities continued in the third quarter. As a matter of fact restructuring cost, while we don’t call it out anymore was between $0.01 and $0.02 split primarily between residential and commercial.
Those activities continue but at a much lesser rate than they have historically, so as next year rolls out we’ll start to anniversary some of those benefits. We’re continuing to be frugal, appropriately so on our spending. We have not seen the benefit yet.
Budd Bugatch – Raymond James
And did you quantify that for us, or can you give us an increment benefit. What would you see? Does that factor above the 25% contribution margin target?
Karl Glassman
I did not quantify it and can’t but I do think it certainly is a contributor to the incremental margin. We can speculate is it 25% to 35%. I personally think its 30% or north of that, but we’ll see.
Operator
Your next question comes from Keith Hughes – Suntrust Robinson Humphrey.
Keith Hughes – Suntrust Robinson Humphrey
You talked; it was either in the slides or in the release about the revenue that has been lost this year that you voluntarily exited. How much of that would be in the residential division and how much in the commercial division.
Susan McCoy
Most of that is in commercial, somewhere in the 100 to 125 range. There’s a little bit in a couple of the other segments as well. Residential would be most of the remaining 50 but not all of the remaining 50 of that.
Keith Hughes – Suntrust Robinson Humphrey
In Slide 12 on residential, you talk about U.S. spring dollars down 20%, inner spring units down 12% and box spring units down 4%. There’s a lot spread between those numbers. Could you give us some color of what you think is going on?
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