definiens: means, as to a Party, such Party ’s fully burdened costs of manufacturing and packaging theCompound and Licensed Products, including the following:(a ) with regard to a Party ’s internal costs and charges, all internal costs of suchParty ’s personnel directly engaged in manufacturing, packaging and shipment of the Compoundand Licensed Products for the Licensed Territory, including the costs of such personnel engagedin managing suppliers, at the FTE Rate [ * * ], which work - time spent shall be justified by a time - keeping log ; provided however that in the event such personnel are also concurrently engaged inthe development and manufacture of products other than the Licensed Product, such personnel’swork time shall be appropriately allocated between the other product and the Licensed Productfor purpose of calculating the internal costs specifically dedicated to the Licensed Product ; and(b ) with regard to a Party ’s external costs and charges, the invoiced costs andcharges of suppliers of goods, including raw materials and services, including contractmanufacturing organizations ( CMO ), directly related to the manufacture, packaging and shipmentof the Compound and Licensed Products