definiens: plustwenty percent ( 20 % ) ( ) . For purposes of calculating Prices, Seller ’s shall mean all costs directly related to the production andmanufacturing of the Licensed Products and include the cost of raw materials, manufacturing labor and allocation of capital equipment and overheadof the manufacturing activities, as well as costs related to packing, crating, boxing, transporting, and loading and unloading . In addition to Prices, Buyer Purchasing Parties shall also be responsible for paying any and all customs, Taxes, tariﬀs and duties, insurance and any other similarﬁnancial contributions or obligations associated with their purchases of Licensed Products, excluding Taxes based solely on Seller ’s net income . AllPrices include, and Seller is solely responsible for, all costs and expenses relating to production, manufacturing, packing, crating, boxing, transporting, and loading and unloading the Licensed Products