definiens: means, wit h respect to the Licensed Compound supplied by Portola to Dermavant under Section 6.1(a ) of this Agreement : ( a ) if such Licensed Compound is manufactured by Portola ’s Third Party contract manufacturer, ( i ) Portola ’s actual Third Party cost ( expressed on a per unit manufactured basis ) of manufacturing, processing, testing, and packaging such Licensed Compound, and ( ii ) any reasonable costs incurred by Portola for manufacturing oversight and quality assurance with respect to such Licensed Compound ; and ( b ) if such Licensed Compound is manufactured by Portola itself, the actual, fully -burdened cost of manufacturing, p rocessing, testing, and packaging such Licensed Compound, including without limitation raw materials, direct labor and benefits, and the proportionate share of indirect manufacturing costs . For clarity, such fully -burdened cost shall be calculated in accor dance with GAAP