definiens: means th e sum of ( a ) all costs and expenses for the employe e performing any Research, Development or Manufacturi ng, as applicable, activities hereunder, including salaries, wages, bonuses, commissions, benefits, profit shari ng, 14 stock option grants, FICA costs and other similar e x - U.S. costs, travel, meals and entertainment, trai ning, recruiting, relocation, operating supplies, and equ ipment and other disposable goods to the extent req uired for the performance of the applicable Research, Development or Manufacturing activities, ( b ) a pro rata alloca tion of equipment maintenance costs, utilities, general, ad ministrative and facilities expenses, including all ocated building operating costs and depreciation and repairs and ma intenance and ( c ) other overhead, including costs a nd expense for information technology, human resources, financ e and legal, in any case ( ( a ), ( b ) or ( c ) ), whether internal costs and expenses or amounts paid to Third Parties