definiens: shall mean, with respect to a Product, the aggregate of each Party ’s cost tocommercially manufacture, perform quality activities, test, package and label such Product ( including the buildup ofcommercial inventory ), calculated as follows : ( a ) For such Product, the cost for manufacturing, performance of quality activities, testing, releasing, packaging, and labeling performed by a Third Party shall equal the costs as invoiced by such Third Party for themanufacture, performance of quality activities, testing, releasing, packaging and labeling of the specified quantity ofsuch Product ; and ( b ) For such Product, the cost for manufacturing, performance of quality activities, testing, releasing, packaging, and labeling performed by [COMPANY] or its Affiliates shall equal the costs that are incurred by [COMPANY] or itsAffiliates in connection with the manufacture, performance of quality activities, testing, releasing, packaging, labeling and delivery to a warehouse(s ) designated by [COMPANY] of the specified quantity of such Product, anddetermined from the books and records of [COMPANY] or its Affiliates maintained in accordance with [COMPANY] ’s policies, practices and Accounting Standards