definiens: or means one hundred percent ( 100 % ) of a Commercializing Party 's manufacturing cost ( as defined in the Commercializing Party 's accounting policies consistently applied ), which shall comprise the sum of : ( a ) the actual cost of goods produced, as determined by the Commercializing Party manufacturing or contracting with a Third Party for each stage of the manufacturing process, in accordance with GAAP ( as used in this definition of FBMC, the ), including product quality assurancelcontrol costs, plus applicable Allocable Overhead ; and IV r 1 = CERTAI~ CONFIDENTIAL INFORMATIO,, " CONTAIM, [ ) IN TillS DOClI\lE ~ T. \lARKED flY FlRACKFTS . IS HLED WITH THE SEClIRITIES A ~ D EXCHA ~ GE COMMISSION PllRSllANT TO RULE 24a < ! m THE SHTRITIES EXCHA ~GE ACl O~ 1934 . AS AME ~ DED