definiens: means with respect to a Program Antibody or Licensed Product, theaggregate of internal and external costs of [COMPANY] and its Affiliates to Manufacture such Program Antibody or LicensedProduct, calculated as follows : ( a ) to the extent that [COMPANY] or its Affiliates perform all or any part of the Manufacturingof such Program Antibody or Licensed Product, the direct material costs * * * and FTE Costs for such Manufacturing of suchProgram Antibody or Licensed Product * * *, all calculated in accordance with applicable Accounting Standards asconsistently applied by [COMPANY] or its Affiliates ; and ( b ) to the extent that Manufacturing of such Program Antibody orLicensed Product is performed by a Third Party, the costs paid to such Third Party for such activities * * * and the reasonabledirect FTE Costs incurred by [COMPANY] or any of its Affiliates in managing and overseeing the Third Party relationship, determined in accordance with applicable Accounting Standards as consistently applied by [COMPANY] or its Affiliates