definiens: with respect to a Collaboration Productshall mean the variable costs and fixed costs incurred by the Parties or byKallikrein LLC with respect to work performed by the Parties and theirAffiliates and subcontractors in connection with the performance of theCommercialization Plan for such Collaboration Product, including withoutlimitation, 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 servicesand such other expenses described in Section 6.4 hereof . For purposes of thisSection 1.4, shall be deemed to be the cost of labor, rawmaterials, supplies and other resources directly consumed in the conduct of theCommercialization Plan and manufacture of Collaboration Product for use incommercialization activities, as well as royalties payable to Third Parties . Forpurposes of Section 1.4, shall be deemed to be the cost offacilities, utilities, insurance, equipment depreciation and other fixed costsdirectly related to the conduct of the Commercialization Plan and themanufacture of Collaboration Product for use in commercialization activities, allocated based upon the proportion of such costs directly attributable to thesupport or performance of the Commercialization Plan and the manufacture ofCollaboration Product for use in commercialization activities or by such othermethod of cost allocation as may be approved by the Steering Committee