definiens: shall mean, for each Produc t, the sum of the following costs incurred by Supplier in connection with the Manufacture of such Product : ( i ) direct labor costs ; ( ii ) direct materials cost ( e.g. raw materials, intermediate compounds, active compounds, excipients, components and packagin g materials used in the Manufacture of such Product, including shipping and taxes therefor ) net of manufacturers ’ discounts ; ( iii ) other direct costs, meaning amounts paid to Third Party contract manufacturers or service providers to acquire such Product ( which amount will be net of rebates or discounts, if any, from such manufacturers or service providers ), and ( iv ) indirect costs, meaning a reasonable allocation of overhead, facilities expense ( including depreciation over the expected life of the building s and equipment ), and costs for administration and for management of material procurement and other activities directly in support of Supplier ’s Manufacturing operation, calculated by Supplier in accordance with Supplier ’s cost accounting policies and procedures methods in effect from time to time, consistently applied