definiens: means the fully burdened manufacturing cost of the Product ( includingpackaging or containering for shipment ) calculated in conformity with GAAP and expressed on a per Unit manufactured basis, including the cost of:(a ) materials, including as applicable, primary and secondary packaging and labeling material ; and(b ) direct labor ( including wages, labor and related payroll taxes and benefits ) incurred or spent in the production, quality control, quality assurance, filling, packaging and labeling of the Product ; and(c ) overhead ( including [ * ] and [ * ] and [ * ] ) incurred or spent in support of [ * ] the Product, [ * ] and costs of [ * ], in each case, to the extent attributed to the Product . Overhead shall be allocated to production in a manner consistentwith GAAP, proportionate to the total Units of products manufactured in the facility . Overhead shall [ * ] activities suchas [ * ], [ * ] and [ * ] ; and(d ) interim transportation, or any related transportation costs including packaging and storage of the Product asincurred in connection with the supply or storage of the Product pursuant to the terms of this Agreement ; and(e ) any Third Party contract manufacturer or supplier costs to the extent attributed to the Product, as paid by Alexza