definiens: shall mean, with respect to a particular Adams Guaifenesin Product in any period, ( i ) tothe extent that such Adams- 4 - Guaifenesin Product is manufactured by Adams, the direct costs to Adams of manufacturing the units of finishedAdams Guaifenesin Product sold to Mutual during such period as calculated in accordance with generally acceptedaccounting principles in the United States consistently applied by Adams, including ( v ) to the extent not alreadyincluded in clause ( w ) below, the direct acquisition cost of all raw materials and components, including the activepharmaceutical ingredient used therein, ( w ) the direct costs, including direct labor and materials, of producing, packaging and labeling such Adams Guaifenesin Product, ( x ) the direct costs for transportation, insurance and / orstorage consistent with the delivery terms of such Adams Guaifenesin Product and any applicable sales taxes, ( y ) areasonable allocation of manufacturing overhead costs reasonably attributable to such Adams Guaifenesin Product(but excluding corporate administrative overhead, depreciation and/or costs associated with excess capacity ), and(z ) any royalty payments made by Adams to Third Parties as consideration for a license to manufacture such AdamsGuaifenesin Product ) ; and ( ii ) to the extent that such Adams Guaifenesin Product is manufactured by a Third Partycontract manufacturer, the actual price paid by Adams to such Third Party for the production, packaging andlabeling of the units of such Adams Guaifenesin Product sold in such period