; (vi) provide, at no cost, applicable COVID–19 products to Federal, State, local, and Native health programs, and other domestic health care providers and suppliers, as determined by the Secretary; (vii) sell, at-cost, applicable COVID–19 products to other commercial entities and international entities, in accordance with subparagraph (B)(i); and (viii) manufacture, or enter into contracts with entities to manufacture, active pharmaceutical ingredients for use by the Office or for sale to other entities. (B) Pricing determinations (i) At-cost price In determining an at-cost price for an applicable COVID–19 product under subparagraph (A)(vii) the Office shall consider— (I) the cost to the Federal Government of manufacturing the applicable COVID–19 product; (II) the administrative costs of operating the Office; and (III) the cost to acquire or manufacture applicable COVID–19 product under this section. (ii) Fair price In determining a fair price for an applicable drug, biological product, or device under subparagraph (A)(iv) the Office shall consider— (I) the impact of price on patient access to the applicable drug, biological product, or device; (II) the cost of the applicable drug, biological product, or device to Federal or State health care programs; (III) the cost to the Federal Government of manufacturing the applicable drug, biological product, or device; (IV) the administrative costs of operating the Office; (V) the cost to acquire or manufacture the applicable drug, biological product, or device under this section