definiens: means t'he cost of Finished Product packaged in final therapeutic form and Commercialized in the U.S .. calcul ~ ted as l.one hundred twentyl percent ( 1120 % ] ) [ ( which twenty percent ( 20')1 ) repre ' ents reimbur ement for unallocated general & administrative and corporate expense ) ] of the sum of : ( a ) the supply price from [COMPANY] to [COMPANY] of the Bulk API contained in such Finished Product ( i.e., [ 120 % of the Manufacturing Costs of the Blilk APIJ ) ( which Itwenty percent ( 20 % ) represent reimbursemelll for unallocated general & administrative and corporate expense ] ) ; ( b ) the freight, postage, shipping, transportation, insurance, warehousing and handling charges actually allowed or paid by [COMPANY] with regard to such Bulk API ; ( cl Manufacturing Costs for the Finished Manufacture of the Finished Product ; and ( d ) the freight, postage, shipping, transpol1ation and insurance, warehousing and handling charges actually allowed or paid by [COMPANY] with regard 10 such Finished Product