definiens: means ( i ) with respect to any unit of Product, Oculus ’ direct out of pocket product pr oduction cost per unit of Product, including raw materials, packaging components ( if any ), and direct internal and outside labor allocable to such unit of Product in accordan ce with Oculus ’s observed accounting procedures and using GAAP, consistently applied, for all products Manufa ctured in the facility where the Product is manufac tured ; and ( ii ) with respect to any unit of Manufacturing Equi pment, Oculus ’ direct out of pocket product acquisi tion cost per unit of Manufacturing Equipment, including raw mate rials, packaging, components, and direct outside la bor for assembly allocable to such unit of Manufacturing Eq uipment in accordance with Oculus ’s observed accoun ting procedures and using GAAP, consistently applied, fo r all Manufacturing Equipment manufactured in the f acility where the Manufacturing Equipment is assembled