definiens: shall meanJilie labor hours required for an operation for such Collaboration Product multiplied by the Direct Labor Rate for work centers within the relevant manufacturing operating unit . I---------------------C. shall mean other costs associated with the operating unit(s ) manufacturing a Collaboration Product ; provided, however, that such Indirect Costs shall exclud ~ costs associated WIUl Iset la, Ul.al unng capacity and may mClUoe mmrect labor costs specifically attributable to the Collaboration Product in question . . Indirect Costs shall include expenses associated with quality assurance, manufacturing and engineering associated with the operating unit(s ) manufacturing a Collaboration Product and shall include straight­line depreciation and property taxes specifically associated with the plant(s ) manufacturing a Collaboration Product . ~ 2 . Marketing Expenses .Marketing Expenses shall be equal to the sumJf Selling Expenses, Marketing, Management, Market and Consumer Research, Aovertlsmg, Trade Promotion, Consumer Promotion, and Education Expenses, each of which is specified below