definiens: means the cost of manufacturing, supplying and shipping . a Collaboration Product in either bulk or finished form, as the case may be and as the Steering - Committee may agree, and shall consist of ( i ) in the case of products and/or services . acquired from Third Parties, payments to such Third Parties ( however calculated, including, for example, charges by such Third Parties for an allocation of overhead for production of the Collal ~ oration Product ), and ( ii ) in the case of manufacturing services performed by either A viron or ! .CSL, including manufacturi ~ g services in suppo~ of ! bird Party manufacturing, ~e actual~ Uful1costs of the manufacture In bulk form or firushed form, as the case may be, plus [ the " v ~ ances ~d other ~osts specifically ~rovided for he ~ ein : . Actual un@costs sh ~ ll consist of dIrect matenal and dIrect labor costs t£!us manufactuntag overhead attn'1;utable dIrectly to the Collaboration Produ£!Jat standard, all calculated in accordance with reasonable cost accounting methods, consistently applied, of the Party performing the work