definiens: shall mean BlOOEN 's fully burdened manufacturing cost of PRODUCT in fmal therapeutic form or CBM 's fully burdened manufacturing cost of OP - l PROTEIN, as the case may be . The fully burdened cost of the PRODUCT or OP - l -5 -PROTEIN, as the case may be, will be detennined in accordance with generally accepted accounting principles in the United States and will include ( i ) direct labor, material, product testing costs . ( ii ) charges related to lost batches, except as otherwise specified in this Agreement, and ( iii ) an allocable share of manufacturing overhead costs defined as costs incurred by the party or for its account which are attributable to the party 's supervisory services, occupancy costs, corporate bonus ( to the extent not charged directly to departments ), payroll, information systems, or human relations or purchasing functions and which are allocated to company departments based on space occupied or headcount or other activity - based method . Allocable manufacturing overhead shall not include any costs attributable to general corporate activities including, by way of example . executive management,