Under a cooperative agreement with the U.S. Department of Energy’s (DOE’s) Fuel Cell Technologies Office, Battelle Memorial Institute is providing an independent assessment of fuel cell manufacturing costs at varied volumes and alternative system designs. This report provides cost estimates for the manufacture of 1 kW and 5 kW solid oxide fuel cells (SOFC) designed for auxiliary power unit applications using high-volume manufacturing processes at annual production volumes of 100, 1000, 10,000, and 50,000 units.