definiens: with respect to a Collaboration Product shall mean the variable costs and fixed costs incurred by the Parties or by Kallikrein LLC with respect to work performed by the Parties and their Affiliates and subcontractors in connection with the performance of the Commercialization Plan for such Collaboration Product, including witho ut limitation, sales and marketing costs related to performing market research, post - marketing studies, advertising, producing promotional literature, sponsoring seminars and symposia, sales training meetings and seminars, originating sales, providing reimbursement and other patient support services and such other expenses described in Section 6.4 hereof . For purposes of this Section 1.4, shall be deemed to be the cost of labor, raw materials, supplies and other resources directly consu med in the conduct of the Commercialization Plan and manufacture of Collaboration Product for use in commercialization activities, as well as royalties payable to Third Parties . For purposes of Section 1.4, shall be deemed to be the cost of facilities, utilities, insurance, equipment depreciation and other fixed costs directly related to the conduct of the Commercialization Plan and the manufacture of Collaboration Product for use in commercialization activities, allocated based upon the propo rtion of such costs directly attributable to the support or performance of the Commercialization Plan and the manufacture of Collaboration Product for use in commercialization activities or by such other method of cost allocation as may be approved by the Steering Committee