quarter, shall be equal to the average manufacturer price under section 1927(k)(1) of the Social Security Act from the preceding calendar quarter for the smallest unit of measure minus the unit rebate amount and will be calculated using six decimal places and will be published by the Secretary rounded to two decimal places, in accordance with the following: (I) In the case that the ceiling price calculation results in an amount less than $0.01, the ceiling price will be $0.01. (II) For a new covered outpatient drug— (aa) manufacturers shall estimate the ceiling price as of the date the new drug is first available for sale