spending threshold) for identifying (and shall identify) low cost drugs to be excluded from the definition of the term applicable drug , such as a drug that has a wholesale acquisition cost of less than $10 per unit or less than $100 in average estimated expenditures under title XVIII per individual per year or per user of such drug per year. For purposes of this section, a drug shall not be considered specified as a low cost drug for a lookback period described in paragraph (2) with respect to a year unless such drug is identified as being below the specified threshold for the entirety of the lookback period. (2) Manufacturer The term manufacturer has the meaning given that term in section 1847A(c)(6)(A). (3) Wholesale acquisition cost The term wholesale acquisition cost has the meaning given that term in section 1847A(c)(6)(B). .