definiens: means, with respect to an Ophthalmic Product, the reasonable internal and external costs of a Party incurred in Manufacturing such Ophthalmic Product ( including facilities ' start - up costs to the extent that such costs are reasonably allocated to the Manufacture of such Ophthalmic Product, and product testing and release activities relating to quality assurance and quality control ), including : ( a ) to the extent that such Ophthalmic Product is sourced from a Party, fully allocated cost of Manufacture of such Ophthalmic Product, consisting of direct material and direct labor costs, plus Manufacturing overhead reasonably attributable to such Ophthalmic Product ( including without limitation all directly incurred Manufacturing variances and a reasonable allocation of related Manufacturing administrative and facilities costs ( such reasonable allocation shall provide a reasonable return on gross book value of direct and indirect Manufacturing assets based on the Party 's cost of capital as consistently applied by such Party across its business operations ) to be provided for such Ophthalmic Product, but excluding corporate administrative overhead