definiens: means, with respect to a Product in an Individual Territory, tHe ( i ) actual direct material cost ( iftcludiftg lA, PI cost ( v / Hich SHall include cHarges for depreciation and interest in aft amount not exceeding 20~~ of tHe Direct l\PI Cost ) unless the lAuDI Benchmark Price is to be used ) plus ( ii ) Orchid 's direct costs of sHipping, special packaging, transportation insurance, taxes, dl : lties, Jellies, import and export fees and otHer similar cHarges and/or assessments pll : ls ( iii ) allocable overkeads related to tHe manufacturing of the Prodl : lct vlhich shall not exceed US $ 5 per 1000 capsules or tablets, depending on tHe Product * * * * . Orchid will determine direct material costs and conversion costs in accordance with a basis consistent with then current methods and practices applied to all other products manufactured by Orchid but in all events in accordance with generally accepted accounting principles ( GAAP ), consistently applied, as established under the jurisdiction of the Financial Accounting Standards Board ( FASB ) ( United States ) . Development costs incurred by Orchid on the Development Activities related to a Product and its API shall not be included in the computation of SuppJy Price