definiens: means with respect to a Program DART or Licensed Product, the aggregate ofinternal and external costs of [COMPANY] and its Affiliates to Manufacture such Program DART or Licensed Product, calculated as follows : ( a ) to the extent that [COMPANY] or its Affiliates perform all or any part of the Manufacturing of suchProgram DART or Licensed Product, the direct material costs * * * and FTE Costs for such Manufacturing of such ProgramDART or Licensed Product * * *, all calculated in accordance with applicable Accounting Standards as consistently applied byMacroGenics or its Affiliates ; and ( b ) to the extent that Manufacturing of such Program DART or Licensed Product isperformed by a Third Party, the costs paid to such Third Party for such activities * * * and the reasonable direct FTE Costsincurred by [COMPANY] or any of its Affiliates in managing and overseeing the Third Party relationship, determined inaccordance with applicable Accounting Standards as consistently applied by [COMPANY] or its Affiliates . Fully BurdenedManufacturing Cost shall also include * * *