definiens: means : 1.47.1 When a Party Manufactures directly, the sum of : ( a ) the cost ( as defined in each Party 's Accounting Standards consistently applied ) to Manuf acture a Collaboration Product to the extent includ ed pursuant to ARTICLE 7 of the Agreement, including i tems such as cost of materials, yield and waste lev els, dir ect labor, etc . ; ( b ) any additional applicable overhead, including items such as costs that relate to that Party 's supervisory, occupancy, facility and equipment, etc ., as calculated according to and consistent with e ach 7 CONFIDENTIALEXECUTION COPY Party 's internal policies ; ( c ) other such costs bur dened to the product due to Manufacturing ( includin g inventory write - offs and excess capacity charges ) ; and ( d ) th e actual costs associated with the technology trans fer to a Third Party manufacturer to enable Manufacturing of that product, including without limitation any upf ront and milestone based payments and startup costs associat ed therewith