definiens: shall mean the ~eost of the PredHet shipped and shall ineiHde the direet aRd indireet eosts ofpredHeing the aemal PredHet sold in aeeordanee with either generally aeeepted aeeoHnting prineiples or the eqHivalent international aeeoHnting staRdards . Direet eosts shall inehHie direet laaor ( inelHdiRg friRge benefits ), direet materials ( iReiHdiRg tal(eS aRd dHties ) aRd third party eORtraet eosts reqHired to maRHfaetHre the eHll ( prodHet eompoHRd ( or related intermediates ) aRa the fiRished PredHet . Indireet eosts ( to ee alloeated ta the prodHetion effert ) shall ineiHae, eHt not be limitea to, items treated as sHeh as indireet laeor aRa materials, friRge benefits, oeeHpaRey easts ( ineiHaing eleetrieity, water, ' .... aste disposal, other Htilities aRa property ta)[es ), depreeiation of preperty, plaRt aRa eqHipment Hsea in the maRHfaetHring proeess aHa other eosts alloeaale to the maRHfaetHriRg proeess . Ollerhead shall Rot iRelHae start t : lfl eosts or idle or eKeess eapaeity eharges . InelHded iR the eost of ProaHet shall ae maRHfaeruriRg llariaRees, iReiHaing in't'entory reserves and non eORfermiRg proaHetion runs, aRd a eharge fer iIwentory eaR)'ing eosts eqHal to the allerage aalaRee of iR't'eRtor ), fer an aeeotlRting period, mHltipliea ay the average one month London Interaanl ( Offered Rates, as reported ey Datastream from time to time, plHS 100 aasis POiRtS