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 5- and 10-kilowatt (kW) fuel cell systems for backup power applications. The report identifies the manufacturing costs of fuel cell systems using scale-appropriate manufacturing processes at annual production volumes of 100, 1,000, 10,000 and 50,000 units.