definiens: means US~'X;~;000 per FTE per annUli, for $ 1edlmmunel and eWS;OOO per FTE per am1U~ for ~icromej { which amount includes, for each FTE,~oratory 3 sllpilie ~ anct : t1quipmeni1 ( excluding itcms provided for separately in thc Development Plan ), ~1J;l : ipment maintenance costtftiliti ~ aste remov<:iJ and a{Pro rata allocation of general and administrative expensqplus cilities expens~ 1.20 means thc consolidated fully burdened cost incuned by Medlmmune in the manufacture of Licensed Product, consisting of : ( i).ldiFect ', ~labor costs ( salaries, wages and employee benefits ) ; ( ii ) direct materials costs ; ( iii ) operating costs"of facilities and equipment, excluding any surpluS ! or idle capacity costs ; ( iv ) a charge for gepreciation, repairsi ; and jmaintenance costs /01 ' fa : cilitiesJj and'cquipment ; ( v ) quality ; and process control costs ; ( vi ) a charge for overhead costs ; for raw material ; and manufactming administration and management, materials management, storage and handling, and manufacturing and employee training ; and ( vii ) charges for spoilage, scrap " or rework co : ! ! } and ( viii ) & ; ' yalti ~ that are paid toti Third Partj]with respect to tatents or Know - Ho ~ dicensed to MedInm1Une that are used in the manufacture of Licensed Produ~ in each of the above cases to the extent reasonably allocable to the manufacture of Licensed Product as determined in accordance with United States generally accepted accounting principles as applied by Medlmmune consistently for all its products . To the extent that manufacturing of Licensed Product or any component thereof is performed for Medlmmune by a Third Party, amounts paid by Medlmmunc to such Third Party in connection with the manufacturing of Licensed Product or any component thereof, excluding any process development amortization costs paid to such Third Party as a result of such Third Party performing development work on a Commercial Process for Medlmmune, will be added to the aggregate amount of the foregoing items ( i ) through ( viii )