definiens: shall mean the fully burdened Manufacturing cost of the Product(including packaging for shipment ) calculated in conformity with Accounting Standards and expressed on a per unitManufactured basis, including the cost of : [ * ] For clarity, the calculation of the cost of Manufacturing set forth above shall be based upon all Product manufacturedby AcelRx over a specified period of time and shall in any event not be 3 [ * ] = Certain confidential information contained in this document, marked by brackets, has been omitted and filedseparately with the Securities and Exchange Commission pursuant to Rule 24b-2 of the Securities Exchange Act of1934, as amended.based on a disproportionate allocation of those costs incurred in the manufacture of the Product to Grünenthal ’s unitsof Product relative to the costs allocated to units of Product for AcelRx and its other licensees . For further clarity, costs that are specific to the units of Product supplied to Grünenthal ( e.g., subsection ( d ) costs ) shall be limited toProduct supplied to Grünenthal unless those costs apply to the other units of Product manufactured in any particularruns or campaigns and allocated accordingly