definiens: shall mean, with respect to any bulk Collaboration Product or finished Collaboration Product, butsubject to the last sentence of this paragraph 2, the actual fully allocated cost of manufacturing such Collaboration Product ( inaccordance with cGMP ’s ) determined in accordance with U.S. generally accepted accounting principles applied consistentlythroughout the organization of a Party or its Affiliate(s ) or sublicensee(s ) determining such costs, which includes the directand indirect cost of any raw materials, packaging materials and labor ( including benefits ) utilized in such manufacturing(including formulation, filling, finishing, quality assurance, quality control and stability testing, labeling and packaging, asapplicable ), plus an appropriate share of all factory overhead, both fixed and variable, allocated to the Collaboration Productbeing manufactured, in accordance with the normal accounting practices for all other products manufactured in the applicablefacility . shall exclude any allocation of cost related to idle capacity, unless such excess capacity isspecifically reserved for Collaboration Product