definiens: or shall mean, solely with respect to Product for commercial distribution : ( i ) in thecase of bulk Compound or bulk or finished Product supplied by a Third Party, payments made by a party to such Third Partyfor such Compound or Product, plus reasonable internal ( calculated at the Trius FTE Rate or [COMPANY] FTE Rate(s ), as applicable)and external costs and expenses of quality assurance, quality control and transportation of such Compound or Product ; or(ii ) in the case of bulk Compound or bulk or finished Product manufactured by a party or its Affiliate, such party ’s or itsAffiliate ’s documented cost of goods sold, defined and calculated in accordance with U.S. GAAP or IFRS ( as applicable),consistently applied, of Product shipped in either bulk or finished form ( as applicable ) . These costs include:(a ) standard unit cost of Product, consisting of direct materials, direct labor, and production overhead directlyattributable to Product, at standard . Production overhead means a party ’s internal allocation, based on direct project headcountor other generally accepted activity based accounting methods, of indirect overhead costs associated with such party ’s ( or itsoperating unit’s(s ’ ), as applicable ) manufacture, formulation, filling, packaging, inspection, labeling, testing, release andshipping of Product . For clarification, Exhibit G ( Definition of 4