definiens: of SELLER shall mean and refer to every item of e~(peftse iftoHrred by SELLER ift direct oonnection vlith the prodHotioft or sale of PRODUCTS hereHftder, of v / hate'ler nature, inoluding v / ithout limitation the oost of all ra ' ., ., materials, steam and utilities, labor, regulatory oomplianoe, quality cofttrol, paokaging, shippiftg and applioable eqHipmeftt and faoility depreoiation . Usage rates fur July 1998 shall be the base rates fur pl : lrposes of oaloulatiftg cost ohanges vihioh are to be passed through to BUYER . Gaifts or losses ift prodHotiyity, fur, vhatever reason, ' .viII not be passed thrOHgh to BUYER and, viII acorue to SELLER