definiens: sh all mean the cost of production by [COMPANY] of Clinical Vaccine or Comm ercial Vaccine or, where applicable, the cost of production by a Party of a Licensed Product, which in any case shall be comprised of the sum of ( a ) the m anufacturing cost of goods produced as determined in accordance with United St ates generally accepted accounting principles as applied by [COMPANY] ( in t he case of Clinical Vaccine or Commercial Vaccine ) or as applied by a Party ( in the case of a Licensed Product ), including, without limitation, direct lab or, material and product testing costs incurred in connection with the manuf acture or quality control testing of such product, as well as Allocable Overh ead and shipping containers, ( b ) the manufacturer 's allocable intellectual prope rty licensing and acquisition costs paid to third parties which are necessary for the manufacture of such product, and ( c ) any other costs borne by the manuf acturer for the transport, customs clearance and storage of such product ( if n ecessary ) at the request of [COMPANY] or its sublicensees ( i.e., freight, duty, in surance, and warehousing )