definiens: shall mean the cost of Licensed Product shipped in final therapeutic form . As used herein, the cost of Licensed Product means ( a ) in the case of products and services acquired from Third Parties, payments made to suchThird Parties, and ( b ) in the case of manufacturing services performed by a party or its Affiliates, including manufacturingservices in support of Third Party manufacturing, the actual unit costs of manufacture in bulk form or final manufacturing, asthe case may be, plus the variances and other costs specifically provided for herein . Actual unit costs shall consist of directmaterial and direct labor costs plus manufacturing overhead directly attributable to Licensed Product at standard, allcalculated in accordance with reasonable accounting methods, consistently applied, of a party or its Affiliates . Direct materialcosts shall include the costs incurred in purchasing materials, including sales and excise taxes imposed thereon and customsduty and charges levied by government authorities, and * * * Portion for which confidential treatment requested