definiens: shall mean, withrespect totheProduct, butsubject totheprovisionsofSection 19,thefully burdened costofl\/Ianufacturing theProduct, asgenerally andconsistently applied toallproducts Manufactured byTECNOGEN oritsdesignessfs, andexpressed onaperunitManufactured basis, including butnotlimited to, thecostof:(a ) Material, active ingredients, excipients, primary andsecondary packaging andlabelling material;(b ) Direct labor costs incurred foremployees ofTECNOGEN oritsdesigneefsactually engaged in, andduring actual Manufacturing oftheProduct, includingbasic salary, direct labor service cost, andincluding suchcosts incurred forreasonable, normal quality assurance, purchasing andlvlanufacturing facilityoperations;(c ) Overheads incurred byTECNOGEN oritsdesignee / s forsupporting actualManufacturing oftheProduct, including operation expense, indirect laborservice cost, depreciation, taxes ( other than taxes onincome orproﬁts),insurance, rent, maintenance andrepair expenses;(d ) Internal transportation andrelated costs, including tertiary packing andstoragecostfortheProduct