definiens: shall be Licensor 's All - In Cost of Goods ; shall mean all direct out - of - pocket costs and Allocable Overhead incurred in themanufacture, packaging, storage and quality assurance release of the Product ; shall mean with respect to a Party ’s activities, costs directly related to such activitiesand incremental costs actually incurred by such Party or for its account, including but not limited to, thosewhich are attributable to such Party ’s supervisory services, quality control, occupancy costs, financial costs, depreciations and its payroll, information systems, delivery systems, or purchasing functions and which areallocated to company departments based on space occupied or headcount or other activity - based methodconsistently applied by such Party . Allocable Overhead shall not include any costs attributable to generalcorporate activities including executive management, investor relations, business development and legalaffairs