definiens: with respect to [COMPANY] ’s Generic Product means ( except as otherwise provided in this Agreement, including but not limited to Sect ion 4 ) the aggregate cost to manufacture, Label and package [COMPANY] ’s Generic Product, calculated as follows : i. If [COMPANY] ’s Generic Product is manufactured and/or Labeled by [COMPANY] or an Affiliate of [COMPANY], [COMPANY] ’s internal and external costs incur red in carrying out the Processing Activities, facility charges for the [COMPANY] facility where [COMPANY] ’s Generic Product is manufactured ( but excluding any allocations for underutilized capacity of such facility ), transporting and/or storing such [COMPANY] ’s Ge neric Product ( including product testing activities relating to quality assurance, quality control and regulatory compliance ) to the extent related and allocable to [COMPANY] ’s Generic Product ; and 3 ii . If [COMPANY] ’s Generic Product is manufactured and/or Labeled by a Third Party manufacturer, the amount paid or payable to such Third Party manufacturer for any of the Processing Activities carried out by such Third Party manufacturer attributable to a specif ied quantity of such [COMPANY] ’s Generic Product