definiens: means the average price per unit of an finished product or kit that incorporates Product ( ) invoiced by 3 M and its affiliates for all units of Finished 3 M Product that is commercially sold by 3 M or its affiliates in the Representative Countries during a 6 - Month Period, that is equal to the quotient of : ( i ) the total amount invoiced from the commercial sale of all units of the Finished 3 M Product in the Representative Countries during such 6 - Month Period ( including all units deemed commercially sold under Section 4 of this Schedule One ), less ( x ) charges included in such invoiced amount for sales taxes, value added taxes and/or use taxes, aud / or duties in connection with import or export, ( y ) amounts repaid by reason of rebates, rejections, credits or returns directly related to the Finished 3 M Product during the 6 - Month Period and ( z ) charges included in such invoiced amount for freight and/or insurance, each as determined in accordance with 3 M 's standard accounting practices for products it · commercially sells, which accounting practices shall be consistent with general practices in its industry ; divided by ( ii ) the number of units of such Finished 3 M Product commercially sold in the Representative Countries during such 6 - Month Period . Market Price shall be denominated in U.S. Dollars . For purposes of establishing Market Price, all commercial sales of Finished 3 M Products made in other currencies shall be translated to U.S. Dollars in accordance with 3 M 's standard currency translation practices, which practices shall be consistent with general practices in its industry . In the event that any commercial sale by 3 M or its affiliates during any year is made at a preferential price to any Third Party as a result of an understanding or arrangement unrelated to the commercialization of a Finished 3 M Product ( including a revenue - sharing arrangement ) or for compensation other than cash, such Finished 3 M Product shall be deemed to have been commercially sold to the Third Party at the Market Price otherwise in effect for such Finished 3 M Product ( excluding the preferential transfers ) during such 6 - Month Period