definiens: shall mean ( a ) the variable costs and fixedcosts of Debio or [COMPANY] incurred by or associated with the manufacture ( inclusive of anyfinishing and formulation processes ) of batches of CF Product or ( b ) if such CF Product is notmanufactured by Debio or [COMPANY], the transfer price for batches of such CF Product purchased byDebio or [COMPANY] from Third Party manufacturers . For purposes of this Section 1.14 . shall be deemed to be Debio 's or [COMPANY] 's cost onabor, raw materials, supplies and otherresources directly consumed in the manufacture of batches of each CF Product, including qualitycontrol and quality assurance . For purposes of this Section 1.14, shall be deemed tobe Debio 's or [COMPANY] 's cost of facilities, utilities, insurance, facility and equipment depreciationand other fixed costs directly related to the manufacture of batches of such CF Product . Fixedcosts shall be allocated to each CF Product based upon the proportion of such costs of Debio orDyax directly attributable to support of the manufacturing process for such CF Product . If afacility is used by Debio or [COMPANY] to manufacture CF Product and other items, fixed costs shall beallocated in proportion to the use of such facility for the manufacture of CF Product and suchother items . All cost determinations made hereunder shall be made in accordance with theaccounting standards and principles legally applicable to each Party, respectively