definiens: means ( - ) In the Unlled Slates . COM of Product shipped In bulk form plus ManufKtunn, Profit . and ( ii ) In the 101 m Territory . C05l of Pmdu ' l itllpped Ln either bulk o r finallherapeutk form . as the panLellll\i.y then qn : e . As used he ~ ln . means lhe Sandlni Unil C05l of Producu in bulk form ' OIISlstln, of dlrec : t nu.leral .lLnd direcl l.lLbor ' 05lS and overhead dim::l1y ; attributable to the ProdLKt II Slandard . In lhe, ; ue of Product snippai in finallherapeuiI ' fonn . the Cosu of Goods Shipped shall mean lhe cos ! of Producl shippai in bulk form plus the oosts of final manufaclUnnl DIrect mllenll rom shall include lhe reasonable CQ5U incurm:1 in pun::hasin, raw mllenals ( -"Ilhoul deductIOn for WISIe ) . LI'lCludin, saks and ex, ise lUes imposed lhereon . and IU ' 05l5 of pac : Iui, ln, cocnponenu . Direcl l.lLboICC:1 mlnufacrunn, acllVLlJeS .... ho a~ directly employed in Produc : t manuflCtUrina and pac : Iui"n, . Overhead ~ributable 10 I Product shall be limiled 10 I rmsoaable alloc : alion of the, ost of employees who have a direct ~lationship .... ilh Product manufaaurinc or pac : u, ina bul who I~ not ctuslfied as direct WLor . based 011 eac : h such employee 's lime spefIt loward Produa manuf&C1.urinl or J*=u, m, as co m~ to lime ~I on all of $ UoCh employee 'S work