definiens: : shall mean the cost of a product, including ------------------ Assays ( including kits or services performed b y [COMPANY] ) and [COMPANY] information products, which is equal to the ac tual unit costs, consisting of direct material and direct labor costs plus overhead directly attributable to the products at standard, all calculated in accordance with generally accepted accounting principles, cons istently applied, of the applicable Party . Direct material costs shall include the costs incurred in purchasing materials, including sales and exci se taxes imposed thereon and customs duty and charges levied by government authorities, and all costs of packaging components . Direct labor shall inclu de the cost of employees engaged in direct manufacturing activities and direct and indirect quality control and quality assurance activities who a re directly employed in product manufacturing and packaging . Overhead attributable to the products shall include a reasonable allocation of indir ect labor ( not previously included in direct labor ), a reasonable alloca tion of administrative costs, and a reasonable allocation of facilities cost s