definiens: with respect to units of a Collaboration Product means ( a ) the variable costs and fixed costs incurred by a Party associated with the manufacture ( inclusive of finishing processes including filling, packaging . labeling andlof other preparation ) 7 836116 v2lSD quality assurance, quality control and other testing . storage and shipping of batches of such units of such Col1aboration Product or ( b ) if such units or components of a Collaboration Product are not manufactured by the Parties, the amounts paid to the vendor plus costs associated with acquisition from such vendor . For purposes of this definition . means the cost of labor . raw materials, scrap, obsolescence, supplies and other resources directly consumed in the manufacture, quality assurance, quality control and other testing, storage and shipping of batches of such Collaboration Product . For purposes of this definition . means the cost of facilities . U(iJj(ies . insurance ( including any product liabilily insurance or accrual for self­insurance ) . facility and equipment depreciation and other fixed costs direcdy related to me manufacture, quaJity assurance . quality control and other testing, storage and shipping of batches of such Collaboration Product, as well as amounts paid to Third Parties under a Third Party Agreement as a result of the manufacture, use or sale of such units of Collaboration Products