; and (II) the rebate amount specified in paragraph (3) for such drug and such quarter. (B) Rebatable amount The term rebatable amount means, with respect to a rebatable single-dose vial drug of a manufacturer furnished during a quarter, 90 percent of the amount (if any) of such drug that was discarded as indicated pursuant to subparagraph (A)(i). (3) Rebate amount The amount of the rebate specified in this paragraph is, with respect to a rebatable single-dose vial drug of a manufacturer furnished in a calendar quarter, an amount equal to the product of— (A) the total number of units of such drug discarded during such quarter as determined under paragraph (2)(A)(iii)(I); and (B) the lesser of— (i) the average sales price (as defined in section 1847A(c)(1)) for a unit of such drug for such quarter (or, in the case of a drug subject to an agreement with such manufacturer under section 340B of the Public Health Service Act, the price for a unit of such drug for such quarter under such agreement); or (ii) the wholesale acquisition cost (as defined in section 1847A(c)(6)(B)) for a unit of such drug. (4) Rebate deposits Amounts paid as rebates pursuant to paragraph (1) shall be deposited into the Federal Supplementary Medical Insurance Trust Fund established under section 1841. (5) Enforcement (A) Audits Each manufacturer of a rebatable single dose-vial drug that is required to provide a rebate under this subsection shall be subject to periodic audit with respect to such drug and such rebates by the Secretary. (B) Civil money penalty (i) In general The Secretary shall impose a civil money penalty on a manufacturer of a rebatable single dose-vial drug who has failed to comply with the requirement under paragraph (1) for such drug for a calendar quarter in an amount the Secretary determines is commensurate with the sum of— (I) the amount that the manufacturer would have paid under such paragraph with respect to such drug for such quarter