definiens: means all costs related to raw material, manufact uring and packaging of finished goods of Fulyzaq / Crofelemer and includes, but is not limited to : ( a ) the direct labor costs incurred in the man ufacture of each tablet, or other medium of delivery, of Fulyza q / Crofelemer ; ( b ) the cost of materials used in suc h manufacture ( including raw materials, intermediate compounds, active compounds, excipients, components and packaging materials, and including shipping and tax es therefor ) ; ( c ) the cost of shipping each tablet and the raw materials, intermediate compounds and active compou nds for incorporation therein ; ( d ) a reasonable all ocation of overhead, facilities expense ( including deprecia tion over the expected life of the buildings and eq uipment ), and costs for administration and for management of material procurement and other manufacturing activi ties performed directly in support of the manufacture or acquisition of each tablet, calculated in accordan ce with reasonable cost accounting methods that comply with GAAP ; and ( e ) amounts paid ( net of rebates or disc ounts, if any, and not including amounts paid as royalties ) to non - Affiliate contract manufacturers or servic e providers to acquire each tablet, or other medium of delivery, or in connection with the manufacture of each tab let, or other medium of delivery