Financial report context:
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards . the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years . 5 . accrued liabilities the components of accrued liabilities are as follows: .

Financial table:
( in thousands ): bonuses and incentives; december 31 , 2006: $ 29822; december 31 , 2005: $ 21895
( in thousands ): medical insurance and workers 2019 compensation; december 31 , 2006: 18279; december 31 , 2005: 18339
( in thousands ): vacation and holiday pay; december 31 , 2006: 14742; december 31 , 2005: 14159
( in thousands ): customer volume discounts and rebates; december 31 , 2006: 13777; december 31 , 2005: 13232
( in thousands ): franchise and property taxes; december 31 , 2006: 8432; december 31 , 2005: 8539
( in thousands ): payroll and payroll taxes; december 31 , 2006: 5465; december 31 , 2005: 4772
( in thousands ): other; december 31 , 2006: 9913; december 31 , 2005: 5889
( in thousands ): total; december 31 , 2006: $ 100430; december 31 , 2005: $ 86825

Additional report context:
6 . employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee . effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 . the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan . benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 . all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan . effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement . the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay . the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan . benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 . all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan . pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees . benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: what was the percentage change in bonuses and incentives from 2005 to 2006?
Answer: 36%