definiens: shall mean ( i ) to the extent manufactured by a contract manufacturing organisation, the cost invoiced by such contract manufacturing organisations to manufacture and supply ( including, shipping, provided that shipping costs shall only be included to the extent Bulk Drug is being supplied by Myriad hereunder ) Bulk Drug or Product ( into final packaged form ), as applicable, or ( ii ) to the extent manufactured by [COMPANY] and/or Myriad, the fully allocated cost to manufacture Bulk Drug or Product ( into final packaged fonn ) as described in the foregoing clause ( calculated in accordance with ! FRS in the case of [COMPANY] and USGAAP in the case of Myriad ), as applicable, including all direct and indirect costs of raw materials, packaging materials and labour ( including benefits ) utilized in such manufacturing ( including Formulating, filling, finishing, labelling and packaging, as applicable ), plus fixed and variable factory overhead costs allocated to the Bulk Drug or Product, as applicable, in accordance with normal accounting practices applied on a basis consistent with the manufacturing Party 's past practices and industry standards