SOLID OXIDE CELL AND STACK

MANUFACTURING COST TOOL

KYLE L. BUCHHEIT, ALEX A. NORING,
ARUN K.S. IYENGAR

January 14, 2022

DOE/NETL-2022/3230
Disclaimer

This project was funded by the Department of Energy, National Energy Technology
Laboratory an agency of the United States Government, through a support contract.
Neither the United States Government nor any agency thereof, nor any of its
employees, nor the support contractor, nor any of their employees, makes any
warranty, expressor implied, or assumes any legal liability or responsibility for the
accuracy, completeness, or usefulness of any information, apparatus, product, or
process disclosed, or represents that its use would not infringe privately owned rights.
Reference herein to any specific commercial product, process, or service by trade
name, trademark, manufacturer, or otherwise does not necessarily constitute or imply
its endorsement, recommendation, or favoring by the United States Government or any
agency thereof. The views and opinions of authors expressed herein do not necessarily
state or reflect those of the United States Government or any agency thereof.

All images in this report were created by NETL, unless otherwise noted.
 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Kyle L. Buchheit1,2: Methodology, Validation, Formal analysis,

Investigation, Software, Data Curation, Writing – Original Draft,
Visualization; Alex A. Noring1,2: Methodology, Software, Writing –
Review & Editing; Arun K.S. Iyengar1,2: Conceptualization, Writing –
Review & Editing, Project administration; Gregory Hackett1*:
Supervision, Resources, Review & Editing
The authors wish to acknowledge the excellent guidance, contributions, and
cooperation from the following who participated in this project:

Gregory Hackett1: Supervision, Resources; Travis Shultz1: Supervision; Robert James III1:
Supervision; Mark Woods1,2: Project administration

1National Energy Technology Laboratory (NETL)

2NETL Support Contractor
*Corresponding contact: Gregory.Hackett@netl.doe.gov, 304.285.5279

Suggested Citation:
K.L. Buchheit, A.A. Noring, A.K.S. Iyengar, “Solid Oxide Cell and Stack Manufacturing
Cost Tool,” National Energy Technology Laboratory, DOE/NETL-2022/3230, January 14,
2022.
SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

TABLE OF CONTENTS
List of Exhibits ......................................................................................................................... iii
Acronyms and Abbreviations.............................................................................................. iv
1 Toolset Overview ............................................................................................................ 1
1.1 Introduction ............................................................................................................. 1
1.2 Boundary Assumptions ............................................................................................ 1
1.3 Tab Assumptions and Inclusions.............................................................................. 1
2 Instructions Per Tab......................................................................................................... 4
2.1 Instructions Tab ........................................................................................................ 4
2.2 Summary Tab ........................................................................................................... 5
2.2.1 System Overview ............................................................................................ 5
2.2.2 Cost Summary Table....................................................................................... 6
2.2.3 Cost Breakdown Plots..................................................................................... 6
2.3 Materials Tab ........................................................................................................... 7
2.3.1 Cell Characteristics......................................................................................... 8
2.3.2 Stack Characteristics...................................................................................... 8
2.3.3 Stack Production ............................................................................................ 8
2.3.4 Yields ............................................................................................................... 9
2.3.5 Cell Layers and Interconnect......................................................................... 9
2.4 Process Tab ............................................................................................................ 11
2.4.1 Process Breakdown ...................................................................................... 11
2.4.2 Production Amounts..................................................................................... 11
2.4.3 Operation Assumptions ................................................................................ 13
2.4.4 Equipment Utilization .................................................................................... 13
2.5 Labor Tab............................................................................................................... 13
2.5.1 Operators Required ...................................................................................... 13
2.5.2 Labor Costs ................................................................................................... 15
2.6 Capital Tab ............................................................................................................ 15
2.6.1 Equipment Costs........................................................................................... 15
2.6.2 Capital Costs ................................................................................................ 16
2.7 Utilities Tab ............................................................................................................. 16
2.7.1 Power Required ............................................................................................ 16
2.7.2 Utility Costs .................................................................................................... 17
2.8 Indirect Tab............................................................................................................ 17
2.9 Sensitivity Tab......................................................................................................... 18
2.9.1 Sensitivity Analysis Settings............................................................................ 18
2.9.2 Results Table.................................................................................................. 18
2.9.3 Results Graph ................................................................................................ 19

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2.10 SensitivityB Tab ....................................................................................................... 20

2.10.1 Sensitivity Variable List .................................................................................. 20
2.10.2 Tornado Plot.................................................................................................. 20
2.11 Learning Rate Tab (Advanced)............................................................................ 21
2.12 Hidden Tabs (Advanced) ..................................................................................... 22
2.12.1 Libraries ......................................................................................................... 23
2.12.2 CEPCI ............................................................................................................ 23
2.12.3 Sensitivity Variables....................................................................................... 25
2.12.4 Defaults Tab .................................................................................................. 25
3 How-To and Examples ................................................................................................. 26
3.1 Sheet Protection .................................................................................................... 26
3.2 Hidden Tabs........................................................................................................... 26
3.3 Adding a New Library Entry .................................................................................. 27
3.4 Adding a Process Step .......................................................................................... 28
3.5 Adding Defaults..................................................................................................... 29
3.6 Adding SOC Calculation Type ............................................................................. 30
4 References ................................................................................................................... 32

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LIST OF EXHIBITS
Exhibit 2-1. Instructions tab user inputs ................................................................................. 5
Exhibit 2-2. System overview of an example SOFC calculation .......................................... 5
Exhibit 2-3. Cost summary of an example SOFC calculation .............................................. 6
Exhibit 2-4. Cost breakdown plots of an example SOFC calculation ................................. 7
Exhibit 2-5. Cell characteristics of an example SOFC calculation ...................................... 8
Exhibit 2-6. Stack characteristics of an example SOFC calculation ................................... 8
Exhibit 2-7. Stack production of an example SOFC calculation ......................................... 9
Exhibit 2-8. Stack production of an example SOEC calculation ......................................... 9
Exhibit 2-9. Yields.................................................................................................................... 9
Exhibit 2-10. Cell layers of an example SOFC calculation ................................................. 10
Exhibit 2-11. Interconnect of an example SOFC calculation ............................................ 10
Exhibit 2-12. Process breakdown of an example SOFC calculation ................................. 12
Exhibit 2-13. Production amounts of an example SOFC calculation ................................ 12
Exhibit 2-14. Operation assumptions................................................................................... 13
Exhibit 2-15. Equipment utilization of an example SOFC calculation ............................... 14
Exhibit 2-16. Operators required of an example SOFC calculation .................................. 14
Exhibit 2-17. Labor costs ...................................................................................................... 15
Exhibit 2-18. Equipment costs of an example SOFC calculation ...................................... 15
Exhibit 2-19. Capital costs ................................................................................................... 16
Exhibit 2-20. Power required of an example SOFC calculation ........................................ 17
Exhibit 2-21. Utility costs ....................................................................................................... 17
Exhibit 2-22. Indirect and overhead rates .......................................................................... 18
Exhibit 2-23. Sensitivity analysis settings............................................................................... 18
Exhibit 2-24. Sensitivity analysis results of an example SOFC calculation.......................... 19
Exhibit 2-25. Sensitivity analysis graph of an example SOFC calculation ......................... 19
Exhibit 2-26. Multiple sensitivity variables list of an example SOFC calculation ................ 20
Exhibit 2-27. Single variable sensitivity analysis comparison plot of an example SOFC
calculation .......................................................................................................................... 21
Exhibit 2-28. Learning rate forecast .................................................................................... 22
Exhibit 2-29. Learning curve ................................................................................................ 22
Exhibit 2-30. Material library ................................................................................................ 23
Exhibit 2-31. Equipment library ............................................................................................ 24
Exhibit 2-32. CEPCI............................................................................................................... 24
Exhibit 2-33. Sensitivity variables.......................................................................................... 25
Exhibit 3-1. Unprotect sheet ................................................................................................ 26
Exhibit 3-2. Unhide menu (left) and unhide dialogue (right) ............................................. 27
Exhibit 3-3. Insert new row ................................................................................................... 28
Exhibit 3-4. 3D printer added to equipment library............................................................ 28
Exhibit 3-5. New process step ............................................................................................. 29
Exhibit 3-6. Equipment utilization with new equipment ..................................................... 29
Exhibit 3-7. Equipment library default values ..................................................................... 30
Exhibit 3-8. Master list of SOC cost calculation types ........................................................ 30

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ACRONYMS AND ABBREVIATIONS

3D Three dimensional MWe Megawatt electric
A/cm2 Ampere per square centimeter NETL National Energy Technology
CEPCI Chemical Engineering Plant Laboratory
Cost Index pct Percentage
cm2 Square centimeter QA Quality assurance
cm3 Cubic centimeter QC Quality control
DOE Department of Energy SOC Solid oxide cell
ft2 Square foot SOEC Solid oxide electrolysis cell
g Gram SOFC Solid oxide fuel cell
H2 Hydrogen SOFC-C Solid oxide fuel cell - circular
hr Hour SOFC-P Solid oxide fuel cell - planar
IC Interconnects SOFC-T Solid oxide fuel cell - tubular
kg Kilogram U.S. United States
kW Kilowatt V Volt
kWh Kilowatt hour W Watt
mm Millimeter yr Year
mV Millivolt µm Micrometer
MW Megawatt

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

1 TOOLSET OVERVIEW
1.1 INTRODUCTION
This toolset is designed to calculate a production cost estimate for the mass production of solid
oxide cells (SOC), which include both solid oxide fuel cells (SOFC) and solid oxide electrolysis
cells (SOEC), and stack materials. The toolset is intended to compare the total cost, cost per
stack, cost per production unit, kilowatt (kW) for SOFC, and kilogram (kg) hydrogen (H2) for
SOEC by adjusting key variables related to the manufacturing process. Material costs, process
steps, labor costs, capital costs, utility costs, and indirect overhead costs are all considered. The
total costs are all tabulated and graphically displayed for comparison.
The toolset is setup as a series of tabs on a spreadsheet. Each tab label covers a specific cost
type, process description, or special calculation, or holds important data used throughout the
spreadsheet. In addition to estimating the total costs, the toolset also has single variable
sensitivity analysis and learning rate forecasting capabilities.

1.2 BOUNDARY ASSUMPTIONS

The following list outlines the boundary for costs as calculated within the tool:
• All equipment is purchased from outside vendors. Equipment cost is the as-received
cost
• Raw materials are purchased from outside vendors. Material costs are the as-received
costs. Only metallic and ceramic components are accounted for in the cell material
costs. Binders and solvents used in the manufacturing process are not included
• Utilities are not generated on site. Any electricity used is purchased from outside
utilities. The only utility considered is electricity
• Outside labor is hired to manufacture the SOFC cells and stacks
• All other costs are calculated within the plant boundary to achieve a final cost for
finished SOC stacks

1.3 TAB ASSUMPTIONS AND INCLUSIONS

The following list outlines the assumptions made for calculations performed and information
stored on each tab:
Summary Tab – All values are calculated and transferred from successive tabs.
Materials Tab – User is responsible for inputting feasible cell characteristic values. A stack
power loss estimation is calculated. Users may input a Tape Punching Yield and a Completed
Cell Yield to approximate losses during manufacturing. Total material costs incorporate the
yield losses along with material volumes and densities. Production targets set the total amount

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of each material needed. Diagrams are included to illustrate the cell layers and default planar
stack configuration.
Process Tab – All process steps are included from beginning to end. Starting with the input of
raw materials followed by manufacturing to produce individual cells then combining them into a
final stack that includes all interconnects. Any process step not enabled or included in the list
does not get counted nor does the associated piece of equipment in the final costing
calculations. Utilization per piece of equipment is calculated, allowing a user to include
additional pieces of equipment to provide redundant systems or change utilization rates.
Labor Tab – Each piece of equipment has an associated labor rate to perform a function. The
total number of each machine is used along with this labor rate to calculate the minimum
number of operators required, utilizing three eight-hour shifts per day. The user may input an
average labor rate that would be paid to operators.
Capital Tab – All pieces of equipment utilized in the process are listed and multiplied by the cost
per machine to arrive at the total equipment cost. Installation of equipment is expressed as a
percentage of the total equipment cost. Building cost is expressed as a percentage of the total
installed capital costs. The building cost and installed capital cost are summed to generate a
final Total Capital Cost. This total cost is levelized over a Capital Recovery Period at a user-
supplied discount rate so the costs can be expressed as a yearly value cost per stack
manufactured.
Utilities Tab – Each piece of equipment has a particular power usage value. Based on the
process defined, machines required, and utilization, annual energy use is calculated. Users
supply the price of electricity to arrive at a utility cost per piece of equipment. From the
building costs calculated on the Capital tab, users input a building cost per square foot estimate
to arrive at a total building area. Users also supply an average cost per square foot of building
space to arrive at an estimated miscellaneous building utility cost, which includes items such as
lighting, heating, and ventilation. These costs are summed to provide a total utility cost and
subsequent cost per stack.
Indirect Tab – Users supply a percentage of an already calculated cost to estimate any additional
costs not explicitly calculated in other tabs. For example, equipment maintenance costs are
estimated as a percentage of the capital costs.
Sensitivity Tab – Users may estimate how sensitive the stack cost is to particular variables while
holding all other variables constant. Selecting a variable, number of steps, and a particular
range allows the tool to run through a series of calculations to arrive at the price sensitivity
respective to a single variable at a time.
SensitivityB Tab – Users may run a series of single variable sensitivities that are displayed
together in a single plot. Each sensitivity analysis is independent of all other calculations with
values reset between each tabulation.
Learning Rate Tab – The learning rate represents the potential future cost reduction in
production via improvements in economies of scale, more efficient production rates, improved
machine utilization, etc. The learning rate percentage is a predicted value of how well known a

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manufacturing process is, where an established technology may have a learning rate upwards of
97 percent and see little improvements year to year, where a newer technology may only be 80
percent established and could see large cost reductions over time.
Libraries Tab – All costs reflect the as-received cost per unit in a particular dollar year basis that
is scaled in relation to the cost basis set from the Summary tab. Equipment costs are only the
as-received cost per unit, installed costs are calculated elsewhere.
Overall, any value not explicitly calculated as part of Materials, Labor, Capital, Utilities, or
Indirect cost is NOT included in the cost estimate.

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2 INSTRUCTIONS PER TAB

This SOC spreadsheet tool is designed to incorporate up-to-date costs relevant to determining
overall SOC stack costs. Each tab provides input parameters with preset values that the user can
modify to automatically calculate the total annual cost, cost per stack, and cost per unit of
production (kW or kg H2). Users can include additional custom materials, process steps, and
equipment by following the spreadsheet template to incorporate into the model. Follow
through the tabs from left to right in order to adjust base values and arrive at a final estimated
stack cost.
There are a few general rules that apply throughout the spreadsheet:
• Green shaded cells are ready for user inputs to change from default set values
• White shaded cells are calculation cells and should not be changed without care
• Blue shaded cells are associated with a library value. Editing these values should be
done on the Libraries tab since they apply throughout the spreadsheet
• Orange shaded cells are summary cells representing a summed total cost for a tab
• Red shaded cells represent an error. Check the status to determine how to correct the
issue
Most cells through the spreadsheet are locked. Green cells are ready to be edited from their
default values. Some user input cells and blue library cells have a drop-down selection of
options, materials, equipment pieces, etc., to choose from. Each tab with inputs has a reset
macro button, with a "Reset All Current Inputs to Default Values" button on the Instructions tab.
Pressing this button will reset all user changeable fields back to their default values. Users may
unprotect the tabs to change formulas, library values, etc., but this should be done with
caution.
Numeric user input cells are also protected with data validation that prevents the user from
entering an invalid number. For example, if a whole number is required and a decimal or letter
is typed in accidentally, data validation will prevent the execution of the sheet until the error
has been corrected.
The following subsections outline the directions to users for each tab.

2.1 INSTRUCTIONS TAB

The Instructions tab outlines the directions to use the cost tool. It also contains several
functions for controlling the calculation type of the tool. There is a drop-down menu to select
the calculation type, switching between various SOFC and SOEC options. Pressing the "Change
Solid Oxide Cell Type" button switches the available tabs to the selected calculation type. The
"Reset All Current Inputs to Default Values" button will reset each calculation tab to the defined
default values that correspond to the current calculation type. The Cost Basis drop-down menu
selects in which base dollar year scaled via the Chemical Engineering Plant Cost Index (CEPCI) to
perform the calculations. In this section of the tab, information will also be displayed showing

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the current cost calculation type, along with the unique extension used to identify tabs of the
selected cost calculation type. An example of this information is shown in Exhibit 2-1.

Exhibit 2-1. Instructions tab user inputs

2.2 SUMMARY TAB

The Summary tab summarizes the total costs calculated for each component and sums together
the total cost, cost per stack, and cost per unit of production (kW or kg H2).

2.2.1 System Overview

All of the cells contained on the Summary tab are calculation cells that either link information
from other tabs or calculate summation information. The system overview, seen in Exhibit 2-2,
links to general system information found elsewhere in the spreadsheet. This overview provides
a quick reference to the user while evaluating the total cost information throughout the
Summary tab.

Exhibit 2-2. System overview of an example SOFC calculation

System Overview
Stacks per year 20000
Capacity per year 107.95 MW/year
Power Density 0.34 W/cm2
Stack Power 5.40 kW

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.2.2 Cost Summary Table

The cost summary table, seen in Exhibit 2-3, summarizes the annual costs, cost per stack, and
cost per unit of production (kW or kg H2) from all subsequent calculation tabs. The information
is further broken down by group, totaled per group, and given as a percentage of the total cost.
From here, users can quickly analyze the major cost components of the entire SOC stack
manufacturing process.

Cost Summary
Exhibit 2-3. Cost summary of an example SOFC calculation
Percentages of Total
Group Description Annual Cost ($) Cost per Stack ($/stack) Cost per kW ($/kW)
Individual Group
Cell Costs $ 4,614,445 $ 230.72 $ 42.75 17.6%
55.5%
Material Interconnect Costs $ 9,986,239 $ 499.31 $ 92.51 38.0%
Total $ 14,600,683 $ 730 $ 135.25

Labor Direct Labor $ 2,812,320 $ 140.62 $ 26.05 10.7% 10.7%

Utilities Electricity $ 2,879,018 $ 143.95 $ 26.67 11.0% 11.0%

Equipment $ 2,000,060 $ 100.00 $ 18.53 7.6%

13.7%
Capital Building $ 1,600,048 $ 80.00 $ 14.82 6.1%
Total $ 3,600,108 $ 180 $ 33.35

Cell Fabrication Maintenance $ 70,002 $ 3.50 $ 0.65 0.27%

Cell Fabrication Consumables $ 14,000 $ 0.70 $ 0.13 0.05%
Cell Fabrication QA/QC $ 2,800 $ 0.14 $ 0.03 0.01%
9.1%
Indirect Stack Assembly Consumables $ 14,000 $ 0.70 $ 0.13 0.05%
Indirect Labor $ 562,464 $ 28.12 $ 5.21 2.1%
Overhead $ 1,729,393 $ 86.47 $ 16.02 6.6%
Total $ 2,392,660 $ 120 $ 22.16

Total Production Cost $ 26,284,789 $ 1,314 $ 243.49

Annual Cost ($) Cost per stack ($/stack) Cost per kW ($/kW)

2.2.3 Cost Breakdown Plots

The cost breakdown plots, seen in Exhibit 2-4, graphically display the component costs as either
a percentage of the entire SOFC manufacturing cost, or as a portion of the total cost per unit of
production (kW or kg H2). Both plots provide the user with a visual rendition of the major cost
groups present in the process.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-4. Cost breakdown plots of an example SOFC calculation

2.3 MATERIALS TAB

The Materials tab has inputs related to the solid oxide cell and stack. Key parameters include
cell voltage, number of cells per stack, and cell characteristics such as layer thickness and
material selection. The total material costs are calculated and summed together by totaling the

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raw material cost to produce each cell and then the appropriate interconnects to assemble each
stack.

2.3.1 Cell Characteristics

The cell characteristics table, as seen in Exhibit 2-5, contains values relevant to the associated
SOC calculation type. Users may input values for parameters such as cell voltage, cell current
density, cell side length, and any other cell with a green shade. The tool will then calculate
power density, total cell and active cell area, and power per cell from the information.

Exhibit
Cell 2-5. Cell characteristics of an example SOFC calculation
Characteristics
Cell Voltage 0.85 V
Cell Current Density 0.4 A/cm2
Power Density 0.34 W/cm2
Cell Side Length 15 cm
Total Cell Area 225 cm2
Active Area Percentage 90%
Active Area 202.5 cm2
Power per Cell 68.85 W

2.3.2 Stack Characteristics

The stack characteristics table, as seen in Exhibit 2-6, contains values relevant to the final
assembled stack. Users may input values such as the number of cells per stack, an estimate for
the cell-to-cell resistance, and a ratio for average cell to nominal cell voltage. The tool will then
calculate an estimate for the voltage loss and final power output per stack.

Exhibit 2-6. Stack characteristics of an example SOFC calculation

Stack Characteristics
Cells per Stack 80
Cell to Cell Resistance 1.00E-04 Ohm-cm2
Stack Voltage Loss 3.16 mV
Ratio of Average Cell
Voltage to Nominal Cell
Voltage 98.00%
Stack Power 5.40 kW

2.3.3 Stack Production

The stack production table, as seen in Exhibit 2-7, contains information relevant to the target
production output of stacks per year. Users may input the number of stacks per year, and the
tool will calculate the capacity output per year.

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Exhibit 2-7. Stack production of an example SOFC calculation

Stack Production
Reset Material
Stacks per year 20,000
Capacity per year 107.95 MW/year

In the case of electrolysis cell calculations, electrical capacity isn’t necessarily a metric used for
quantification. For electrolysis, users can input the electrical usage of the electrolysis system
that converts electricity into hydrogen. Along with an estimated yearly capacity factor for
production, an estimate for hydrogen production is calculated. An example of the stack
production calculation for SOEC is shown in Exhibit 2-8.

Exhibit 2-8. Stack production of an example SOEC calculation

2.3.4 Yields
The yields table, as seen in Exhibit 2-9, allows users to input estimates for the yield of the tape
punching process and the completed cells. These yields are used to estimate potential losses
during the manufacturing process and are used elsewhere to calculate the total amount of
materials needed to still reach the desired stack production targets.

Exhibit 2-9. Yields

Yields
Tape Punching Yield 90%
Completed Cell Yield 97.7%

2.3.5 Cell Layers and Interconnect

The cell layers and interconnect tables, seen in Exhibit 2-10 and Exhibit 2-11, respectively,
function similarly. The cell layers table calculates the material costs of each layer present in the
cell where the interconnect table calculates the material cost for each piece in the stack
interconnects between each cell. Users can select from drop-down menus and choose the
material used for each layer or part. The materials are all available in the Libraries tab. After
selecting the material, density is automatically populated from the library. Next, the user can
input thickness and porosity values for the cell layers, and percent of cell area plus thickness for
the interconnects. The tool automatically calculates the amount of each material required and
the costs.

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Exhibit 2-10. Cell layers of an example SOFC calculation

Cell Layers
Layer Material Thickness (um) Porosity Density (g/cm3) Weight per Cell (g) Weight w/ Losses Cost per Cell Cost per Stack
Cathode contact layer Gd/Sm 10 0% 7.90 1.60 1.64 $ 0.11 $ 8.42
Cathode current collector LSCF 30 20% 6.30 3.06 3.13 $ 0.29 $ 22.81
Cathode active layer LSM-YSZ 20 10% 6.50 2.37 2.43 $ 0.16 $ 12.98
Cathode interlayer Gd/Sm 5 5% 7.90 0.76 0.78 $ 0.05 $ 4.00
Electrolyte 8YSZ 8 0% 6.10 0.99 1.01 $ 0.04 $ 3.46
Anode active layer Ni-YSZ 25 10% 5.56 2.53 2.59 $ 0.10 $ 7.99
Anode support Ni-YSZ 600 35% 5.56 48.79 55.49 $ 2.14 $ 171.06
$ 230.72

Exhibit 2-11. Interconnect of an example SOFC calculation

Interconnect
Part Area +
Percent of Cell Weight Required per
Part Material Scrap Area Thickness (mm) Density (g/cm3) Cost per Unit Units per Stack Cost per Stack
Area 2
Unit (kg)
(cm )
Frame SS-441 Sheet 120% 270.00 1 6.81 0.18 $ 0.49 80 $ 39.36
Separater Plate SS-441 Sheet 120% 270.00 1 6.81 0.18 $ 0.49 80 $ 39.36
Anode Flowfield SS-411 Mesh 100% 225.00 0.5 1.70 0.02 $ 1.83 80 $ 146.36
Cathode Flowfield SS-411 Mesh 100% 225.00 0.75 1.70 0.03 $ 2.74 80 $ 219.53
Spacers Borosilicate glass 20% 45.00 1 2.23 0.01 $ 0.02 160 $ 3.44
End Plates SS-441 Sheet 125% 281.25 50 6.81 9.58 $ 25.63 2 $ 51.26
$ 499.31

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2.4 PROCESS TAB

The Process tab is broken into three key sections: Process Breakdown, Production Amounts, and
Equipment Utilization. The Process Breakdown section is firstly a full account of each step in the
manufacturing process of an SOC stack. It utilizes the equipment library to calculate the
required production rate and number of machines needed to manufacture the desired number
of stacks in a year. The user may enable, disable, or add new steps to the process to include
new manufacturing techniques. The Production Amounts section summarizes the amounts of
each main component needed to produce the desired number of stacks. The Equipment
Utilization section outlines the number of each piece of equipment required along with the
equipment utilization rate.

2.4.1 Process Breakdown

The process breakdown table, a sample of which is shown in Exhibit 2-12, contains every step in
the manufacturing process. Users may modify the default process steps or create their own
custom steps. Each process step can be disabled to remove it from all future calculations. Users
then select what equipment is used to perform the process step by selecting it from a drop-
down menu linked to the equipment present in the Libraries tab. The user selects what type of
product is created during that process step from a drop-down menu linked to the production
amounts section, which is described later. The spreadsheet automatically populates the max
production rate then calculates the required production rate to achieve the stack production
target and the number of machines required.

2.4.2 Production Amounts

The production amounts table, shown in Exhibit 2-13, summarizes the amount needed to be
produced of each component. The spreadsheet calculates the annual and hourly production
rates based on the yearly SOC output target set on the Materials tab. The user may modify the
slurry fill percentages, which correspond to the percent of metallic or ceramic powder in each
slurry used to manufacture a cell layer.

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Exhibit 2-12. Process breakdown of an example SOFC calculation

Required
Equipment or Max Production Machines Required
Process Step Enabled Product Units Production
Station Rate for Step
Rate
Mill anode backing layer slurry Yes Ball Mill, 5 ton Bulk Anode Slurry 453.59 kg/hr 21.48 0.05
Mill anode active layer slurry Yes Ball Mill, 0.5 ton Active Anode Slurry 49.90 kg/hr 1.12 0.02
Mill electrolyte slurry Yes Ball Mill, 0.5 ton Electrolyte Slurry 49.90 kg/hr 0.44 0.01
Mill cathode active layer slurry Yes Ball Mill, 0.5 ton Active Cathode Slurry 49.90 kg/hr 1.04 0.02
Mill cathode current collector slurry Yes Ball Mill, 0.5 ton Bulk Cathode Slurry 49.90 kg/hr 1.35 0.03
Mill cathode contact slurry Yes Ball Mill, 0.5 ton Cathode Contact Slurry 49.90 kg/hr 0.70 0.01
Tape cast anode support layer Yes Tape Caster Tape 2,415,479.00 cm2/hr 55,029.13 0.02
Punch cells Yes Hydraulic Punch Cell 10,800.00 units/hr 220.12 0.02
Kiln fire Yes Bisque Kiln Cell 443.02 units/hr 220.12 0.50
Print anode active layer Yes Screen Printer Cell 200.00 units/hr 220.12 1.10

Exhibit 2-13. Production amounts of an example SOFC calculation

Production Amounts
Annual
Component Unit Production Rate Unit
Production
Stack 20,000 stacks/yr 2.69 stacks/hr
Interconnect 1,600,000 ICs/yr 215.05 ICs/hr
Cell 1,637,667 cells/yr 220.12 cells/hr
Tape 409,416,750 cm2/yr 55,029.13 cm2/hr Slurry Fill
Cathode Contact Slurry 5,240 kg/yr 0.70 kg/hr 50%
Bulk Cathode Slurry 10,028 kg/yr 1.35 kg/hr 50%
Active Cathode Slurry 7,760 kg/yr 1.04 kg/hr 50%
Electrolyte Slurry 3,237 kg/yr 0.44 kg/hr 50%
Active Anode Slurry 8,297 kg/yr 1.12 kg/hr 50%
Bulk Anode Slurry 159,800 kg/yr 21.48 kg/hr 50%

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.4.3 Operation Assumptions

The operation assumptions table, as seen in Exhibit 2-13, summarizes the yearly work schedule
for producing SOCs. The user may change the capacity factor that sets the number of days of
operation. Shifts per day and shift duration can also be modified to affect the total amount of
production time the facility is operating per year.

Exhibit 2-14. Operation assumptions

Operation Assumptions
Capacity Factor 85%
Days of Operation 310
Shifts per Day 3
Shift Duration 8 hr
Production Time 7440 hr/yr

2.4.4 Equipment Utilization

The equipment utilization table, shown in Exhibit 2-15, summarizes how many pieces of
equipment are required to manufacture the SOC stacks in a year. The spreadsheet analyzes
each unique piece of equipment used in the process breakdown and sums the total for each
unit. Based on the production rate from the equipment library and the required production
rate, the total utilization of each unit is calculated. Users may specify a maximum utilization
rate for each piece of equipment to allow for potential downtime, maintenance, cleaning, etc.
If the calculated utilization rate is over the user specified maximum utilization, an error is
displayed in the status column. The user may specify additional pieces of equipment in addition
to the base number of equipment required to reduce the utilization rate. The total equipment
number is then used elsewhere in the spreadsheet.

2.5 LABOR TAB

The Labor tab summarizes the number of operators required per shift in order to run the
equipment. The user may adjust the labor rate to affect the total labor cost required to produce
the desired number of stacks. Changes made within the equipment library will affect the
number of machines required and operators per machine.

2.5.1 Operators Required

The operators required table, shown in Exhibit 2-16, summarizes the number of operators
needed to run the process equipment. Based on the number of each machine required,
information from the equipment library on the number of operators per machine, and the
utilization rate, the spreadsheet estimates the operators required per shift per machine.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-15. Equipment utilization of an example SOFC calculation

Base
Additional Total Equipment Equipment Total Required Maximum
Equipment Equipment Utilization Utilization Status
Equipment Required Production Rate Production Rate Utilization
Required
Ball Mill, 5 ton 1 0 1 453.59 21.48 4.74% 90.00% Okay
Ball Mill, 0.5 ton 1 0 1 49.90 4.65 9.31% 90.00% Okay
Tape Caster 1 0 1 2,415,479.00 55,029.13 2.28% 90.00% Okay
Hydraulic Punch 1 0 1 10,800.00 220.12 2.04% 90.00% Okay
Bisque Kiln 4 0 4 443.02 1,535.75 86.66% 90.00% Okay
Screen Printer 7 0 7 200.00 1,315.64 93.97% 90.00% Error: Over Max Utilization
Sintering Kiln 3 0 3 199.35 440.23 73.61% 90.00% Okay
Die Cast 1 0 1 3,600.00 645.16 17.92% 90.00% Okay
Laser Cutter 1 0 1 600.00 430.11 71.68% 90.00% Okay
Welding Station 2 0 2 112.50 215.05 95.58% 90.00% Error: Over Max Utilization
Assembly Station 10 0 10 0.29 2.69 94.09% 90.00% Error: Over Max Utilization
QC Station 17 0 17 0.17 2.69 94.88% 90.00% Error: Over Max Utilization

Exhibit 2-16. Operators required of an example SOFC calculation

Machines Operators Operators per

Equipment Name Utilization
Required per Machine Shift
Ball Mill, 5 ton 1 0.33 4.74% 0.02
Ball Mill, 0.5 ton 1 0.33 9.31% 0.03
Tape Caster 1 0.33 2.28% 0.01
Hydraulic Punch 1 0.33 2.04% 0.01
Bisque Kiln 4 0.5 86.66% 1.73
Screen Printer 7 0.33 93.97% 2.17
Sintering Kiln 3 0.33 73.61% 0.73
Die Cast 1 0.33 17.92% 0.06
Laser Cutter 1 1 71.68% 0.72
Welding Station 2 0.33 95.58% 0.63
Assembly Station 10 1 94.09% 9.41
QC Station 17 0.33 94.88% 5.32

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.5.2 Labor Costs

The labor costs table, shown in Exhibit 2-17, summarizes the total number of operators required
per year to operate the production facility. The user may supply an average labor rate for the
operators for the tool to calculate the total labor cost and cost per stack.

Labor CostsExhibit 2-17. Labor costs

Total Operators 21
Average Labor Rate ($/hr) $18.00
Labor Cost ($/yr) $2,812,320
Cost per Stack $141

2.6 CAPITAL TAB

The Capital tab summarizes the total capital costs required to purchase the equipment and land
needed to produce stacks. The total cost is levelized via the Capital Recovery Factor. The user
can adjust the capital recovery period and discount rate in order to affect the recovery factor.
Changes made on the Libraries tab regarding equipment cost will be reflected here.

2.6.1 Equipment Costs

The equipment costs table, shown in Exhibit 2-18, summarizes the total cost per piece of
equipment. Based on the number of each machine required and the cost per machine from the
equipment library, the total cost is calculated.

Exhibit 2-18. Equipment costs of an example SOFC calculation

Machines Cost per
Equipment Name Total Cost ($)
Required Machine ($)
Ball Mill, 5 ton 1 21409 $ 21,409
Ball Mill, 0.5 ton 1 18733 $ 18,733
Tape Caster 1 1284979 $ 1,284,979
Hydraulic Punch 1 83067 $ 83,067
Bisque Kiln 4 420688 $ 1,682,754
Screen Printer 7 70650 $ 494,550
Sintering Kiln 3 535227 $ 1,605,681
Die Cast 1 391636 $ 391,636
Laser Cutter 1 37466 $ 37,466
Welding Station 2 535227 $ 1,070,454
Assembly Station 10 589 $ 5,887
QC Station 17 44210 $ 751,566

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.6.2 Capital Costs

The capital costs table, shown in Exhibit 2-19, summarizes the installed capital cost, building
cost, and levelized capital costs. The user may adjust the installation cost percentage, which
allows the spreadsheet to calculate the total installed capital cost when combined with the total
equipment costs. Based on the installed capital cost, the user may change the building cost
percent to arrive at an estimate of the total building cost leading to a total capital cost. Since
capital is purchased and paid for over time, along with building and land rent, mortgage, etc.,
the user may adjust the capital recovery period and discount rate to arrive at a levelized capital
cost. The spreadsheet uses the levelized capital cost to arrive at a capital cost per stack
produced.

Exhibit 2-19. Capital costs

Capital Costs
Equipment Cost $ 7,448,183
Installation Cost pct 65% of Equipment Cost
Installation Cost $ 4,841,319
Installed Capital Cost $ 12,289,502
Building Cost pct 80% of Installed Capital Cost
Building Cost $ 9,831,602
Total Capital Cost $ 22,121,104
Capital Recovery Period 10 years
Discount Rate 10%
Capital Recovery Factor 16.27%
Levelized Capital Cost $ 3,600,107.82
Reset Capital
Cost per Stack $ 180.01

2.7 UTILITIES TAB

The Utilities tab summarizes the electricity use by the equipment in the process. The user may
modify the electricity price to change the total utility cost. Changes made within the equipment
library regarding power usage will be reflected here.

2.7.1 Power Required

The power required table, as shown in Exhibit 2-20, summarizes the power usage and
subsequent utility cost of each piece of equipment. The spreadsheet uses information
regarding the machines required, utilization rate, and power usage from the equipment library
to calculate the annual energy use. The user-defined electricity price then defines the utility
cost per piece of equipment. The default electricity price is the United States Energy
Information Administration’s average industrial electricity price in 2019. [1]

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-20. Power required of an example SOFC calculation

Machines Power Annual Energy
Equipment Name Utilization Utility Cost
Required Usage (kW) Use (kWh/yr)
Ball Mill, 5 ton 1 4.74% 15 5,284 $ 317.07
Ball Mill, 0.5 ton 1 9.31% 3 2,078 $ 124.69
Tape Caster 1 2.28% 53 8,983 $ 539.00
Hydraulic Punch 1 2.04% 15 2,275 $ 136.47
Bisque Kiln 4 86.66% 738 19,033,895 $ 1,142,033.70
Screen Printer 7 93.97% 37 1,810,842 $ 108,650.52
Sintering Kiln 3 73.61% 738 12,125,223 $ 727,513.36
Die Cast 1 17.92% 136 181,333 $ 10,880.00
Laser Cutter 1 71.68% 424 2,261,333 $ 135,680.00
Welding Station 2 95.58% 738 10,496,000 $ 629,760.00
Assembly Station 10 94.09% 0 - $ -
QC Station 17 94.88% 17 2,040,000 $ 122,400.00

2.7.2 Utility Costs

The utility costs table, shown in Exhibit 2-21, summarizes the total electrical utility cost. The
user supplies the base electricity price, an estimate on the building cost per square foot [2], and
the cost of miscellaneous building utilities [3] for the spreadsheet to calculate the building area
and miscellaneous utilities before summing all components together for the total utility cost.
The total cost is the divided further into a cost per stack.

Utility Costs Exhibit 2-21. Utility costs

Electricity Price 0.06 $/kWh
Building Cost per ft2 $ 100 $/ft2
Building Area 98,316 ft2
Misc. Building Utilities 0.01 $/ft2
Misc. Utilities Cost $ 983
Total Utility Cost $ 2,879,018
Cost per Stack $ 143.95

2.8 INDIRECT TAB

The indirect and overhead rates table, shown in Exhibit 2-22, summarizes any rates expressed as
a percentage of another cost that is not directly calculated in any other tab.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-22. Indirect and overhead rates

Indirect and Overhead Rates
Indirect Rates Factor Base Value
Cell fabrication maintenance rate 3.50% % of capital
Cell fabrication consumables rate 20.00% % of maintenance
Cell fabrication QA/QC rate 20.00% % of fabrication labor
Stack assembly consumables rate 20.00% % of maintenance
Indirect labor rate 20.00% % of direct labor
Overhead rate 60.00% % of maintenance + labor

2.9 SENSITIVITY TAB

The Sensitivity tab performs a single variable sensitivity analysis. The user may specify the
variable and the range over which to perform the sensitivity. Running the macro by pressing
the button will update the plot and table output. The sensitivity analysis is run using the setup
in the previous sections of the spreadsheet as the base for the currently selected SOC
calculation type.

2.9.1 Sensitivity Analysis Settings

The sensitivity analysis settings table, shown in Exhibit 2-23, contains the values used to
perform the single variable sensitivity analysis. Users may select a variable from the drop-down
menu, the number of steps to take per range, and the lower and upper range percentages.
Pressing the Perform Sensitivity Analysis macro button runs the calculations.
Sensitivity Analysis Settings
Exhibit 2-23. Sensitivity analysis settings
Variable Name
Electricity Price ($/kWh)

Steps per Range Lower Range Upper Range

6 30% 30%

2.9.2 Results Table

The sensitivity results are shown in a table, as seen in Exhibit 2-24. The values used for each
step of the sensitivity variable is shown in the first column, followed by the effects on the
annual total cost, cost per stack, and cost per unit of output.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-24. Sensitivity analysis results of an example SOFC calculation

Results
Electricity Cost per Cost per
Price Annual Cost ($) Stack kW
($/kWh) ($/stack) ($/kW)
0.04 $25,421,379 $1,271 $235.5
0.04 $25,565,281 $1,278 $236.8
0.05 $25,709,183 $1,285 $238.2
0.05 $25,853,084 $1,293 $239.5
0.05 $25,996,986 $1,300 $240.8
0.06 $26,140,888 $1,307 $242.2
0.06 $26,284,789 $1,314 $243.5
0.06 $26,428,691 $1,321 $244.8
0.07 $26,572,593 $1,329 $246.2
0.07 $26,716,495 $1,336 $247.5
0.07 $26,860,397 $1,343 $248.8
0.07 $27,004,298 $1,350 $250.2
0.08 $27,148,200 $1,357 $251.5

2.9.3 Results Graph

The sensitivity results are also shown in a graph, a sample of which can be seen in Exhibit 2-25.
The cost per kW is plotted over the sensitivity variable range.

Exhibit 2-25. Sensitivity analysis graph of an example SOFC calculation

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.10 SENSITIVITYB TAB

The SensitivityB tab performs a series of single variable sensitivity analyses. The user creates a
list of variables to be analyzed along with a common range over which to determine the
sensitivity. Upon running the macro, the tool calculates each variable independent f rom one
another, then updates the corresponding table and tornado plot for comparison. The sensitivity
analysis is run using the setup in the previous sections of the spreadsheet as the base for each
variable.

2.10.1 Sensitivity Variable List

The sensitivity variable list, as shown in Exhibit 2-26, contains the information used for the
comparative single variable sensitivity analysis. Users may add variables to the first column by
selecting them from a drop-down menu, then adjust the lower and upper ranges used in the
analysis. After pressing the Perform Sensitivity Analysis macro button, the table is automatically
populated with the lower, mid, and upper values for the variable, and the resulting lower and
upper cost per kW along with the range between the lower and upper bound. The middle line
price point is the base price point from the spreadsheet.

Exhibit 2-26. Multiple sensitivity variables list of an example SOFC calculation

Sensitivity Variable List
Variable Name Lower Value Mid Value Upper Value Lower Cost per kW Upper Cost per kW Range
Cell Voltage (V) 0.77 0.85 0.94 $271 $221 49.19
Current Density (A/cm2) 0.36 0.40 0.44 $271 $221 49.19
Cells per Stack 72.00 80.00 88.00 $251 $240 10.9
Anode Support Thickness (um) 540.00 600.00 660.00 $240 $247 6.34
Electricity Price ($/kWh) 0.05 0.06 0.07 $241 $246 5.33
Stainless Steel Cost ($/kg) 2.25 2.50 2.75 $241 $246 4.81
Discount Rate 0.09 0.10 0.11 $242 $245 2.98
Stacks per Year 18000.00 20000.00 22000.00 $244 $243 1.1

Lower Range 10%

Perform Sensitivity
Upper Range 10%
Analysis

Mid Line $243.49

2.10.2 Tornado Plot

A tornado plot is updated after the perform sensitivity analysis macro button is pressed; a
sample is shown in Exhibit 2-27. This plot compares all the selected variables together so users
may gain an insight into what variable(s) might have the largest impact on the cost per unit of
the manufactured SOCs. The ranges are colored, where the upper range of the variable is
shown in green, and the lower range of the variable is shown in blue.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-27. Single variable sensitivity analysis comparison plot of an example SOFC calculation

2.11 LEARNING RATE TAB (ADVANCED)

The Learning Rate tab forecasts what future production costs could look like over time as
manufacturers better learn the process. The tool uses the value for cost per kW as calculated in
the spreadsheet and the number of stacks produced as the base production rate of 1 "Volume"
as shown in Exhibit 2-28. The user inputs a value for the learning rate, which corresponds to
how well known the process is in terms of operating efficiency. For example, well known
processes may have a learning rate of approximately 99 percent where year over year, very little
improvements can be made. The tool calculates a projected fit for how the cost per kW may be
reduced over time through learning, a sample of which is shown in Exhibit 2-29.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-28. Learning rate forecast

90 %
Cumulative Cumulative
Cost of First Predicted Learning
Volume Stacks Capacity
Unit ($/kW) Cost Curve Fit
Produced (MWe)
403 1 403 403 2,000 11
2 363 4,000 22
4 327 8,000 43
5 316 10,000 54
10 284 20,000 108
15 267 30,000 162
20 256 40,000 216
25 247 50,000 270
30 240 60,000 324
35 235 70,000 378
40 230 80,000 432
45 226 90,000 486
50 222 100,000 540

Exhibit 2-29. Learning curve

2.12 HIDDEN TABS (ADVANCED)

The following subsections describe the tabs that are hidden by default in the spreadsheet.
Advanced users should take caution when unhiding and editing the predefined value.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

2.12.1 Libraries
The Libraries tab holds two different libraries, the material library and the equipment library.
The material library, as shown in Exhibit 2-30, holds information regarding the material cost
with base dollar year, cost type for dollar year scaling (which the spreadsheet automatically
calculates into the desired year basis dollars), and material density.

Exhibit 2-30. Material library

Material Library
Cost (2019- Density
Material Cost ($/kg) Dollar Year Cost Type
$/kg) (g/cm3)
Ni-YSZ $ 36.00 2017 Average $ 38.54 5.56
8YSZ $ 40.00 2017 Average $ 42.82 6.1
LSM-YSZ $ 62.50 2017 Average $ 66.90 6.5
LSM $ 85.00 2017 Average $ 90.99 6.3
LSCF $ 85.00 2017 Average $ 90.99 6.3
Gd/Sm $ 60.00 2013 Average $ 64.25 7.9
SS-441 Sheet $ 2.50 2017 Average $ 2.68 6.81
SS-411 Mesh $ 89.23 2017 Average $ 95.52 1.7025
Borosilicate Glass $ 2.00 2017 Average $ 2.14 2.23

The equipment library, as shown in Exhibit 2-31, holds information regarding the equipment
cost with base dollar year, cost type for dollar year scaling (which the spreadsheet automatically
calculates into the desired year basis dollars), power usage, operators per machine, process
duration, batch size, and a calculated production rate.
The default material and equipment costs are taken from reports by Pacific Northwest National
Laboratory and Battelle. [4] [5] Users may modify existing data present in the libraries or add
their own new material or piece of equipment.

2.12.2 CEPCI
The CEPCI tab holds the Chemical Engineering Plant Cost Index values spread across various
years and broken down into subcategories, as shown in Exhibit 2-32. This information is used to
scale the cost data throughout the spreadsheet into the specified year dollars. The user could
expand this by adding in additional years to the index, or further breaking down the values by
month. Alternatively, an advanced user could supply a separate cost scaling index.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 2-31. Equipment library

Power
Cost Operators per Process
Equipment Name Cost ($) Dollar Year Cost (2019-$) Usage Batch Size Units Production Rate Units
Type Machine Duration (hr)
(kW)
Ball Mill, 5 ton $ 20,000 2017 Average $ 21,409 15 0.33 10 4535.92 kg 453.59 kg/hr
Ball Mill, 0.5 ton $ 17,500 2017 Average $ 18,733 3 0.33 10 498.95 kg 49.90 kg/hr
Tape Caster $ 1,200,000 2013 Average $ 1,284,979 53 0.33 1 2415479 cm2 2,415,479.00 cm2/hr
Screen Printer $ 66,000 2017 Average $ 70,650 37 0.33 0.005 1 units 200.00 units/hr
Bisque Kiln $ 393,000 2017 Average $ 420,688 738 0.5 9.670 4284 units 443.02 units/hr
Sintering Kiln $ 500,000 2017 Average $ 535,227 738 0.33 27.81 5544 units 199.35 units/hr
Hydraulic Punch $ 77,600 2017 Average $ 83,067 15 0.33 0.00 6 units 10,800.00 units/hr
Die Cast $ 365,860 2017 Average $ 391,636 136 0.33 0.00028 1 units 3,600.00 units/hr
Laser Cutter $ 35,000 2017 Average $ 37,466 424 1 0.00167 1 units 600.00 units/hr
Welding Station $ 500,000 2017 Average $ 535,227 738 0.33 0.00889 1 units 112.50 units/hr
Assembly Station $ 550 2017 Average $ 589 0 1 3.50000 1 units 0.29 units/hr
QC Station $ 41,300 2017 Average $ 44,210 17 0.33 6.0 1 units 0.17 units/hr

Exhibit 2-32. CEPCI

PIPE STRUC
EQUIP HT EXC PROCESS PROCESS PUMPS ELECT CONSTR
Year End Annual Index VLVS/FT SPPTS & BLDGS ENGNRG
INDEX TANKS MACH INSTRU COMPR EQUIP LABOR
Year GS MISC SUPRVIS
Average Equipment Tanks Process Pipe Instruments Pumps Electrical Supports Contractors Buildings Support

2005 468.1666667 543.675 513.93333 519.65 623.7 381.825 752.5 372.1416667 584.7666667 305.55 445.1 346.7917
2006 499.55 588.0416667 547.95 549.70833 708.0083 420.125 785.7333 403.0666667 625.3 309.316667 468.5666667 350.925
2007 525.4166667 624.3583333 592.10833 598.26667 733.6 425.25 831.175 430.4666667 662.6166667 315.125 476.775 357.0083
2008 575.4416667 696.8416667 687.575 643.36667 827.6083 434.65 871.7083 458.5166667 748.65 321.75 506.9083333 352.925
2009 521.925 615.675 558.325 598.55 760.7333 397.4666667 897.2667 461.525 629.15 327.425 492.0333333 346.85
2010 550.8083333 659.3833333 610.4 622.49167 824.4167 422.1833333 902.6333 478.7166667 679.9833333 328.891667 504.325 339.0583
2011 585.7083333 712.8583333 674.66667 666.69167 889.1667 437.8083333 903.6417 506.2583333 754.9916667 327.491667 517.1333333 332.3667
2012 584.6166667 712.5416667 661.65 668.73333 913.7583 425.7916667 920.1333 512.4666667 754.5833333 322.591667 525.6166667 328.175
2013 567.3166667 686.9166667 622.99167 654.68333 874.0417 412.225 921.2667 513.3666667 740.9916667 319.583333 532.75 325.0333
2014 576.0666667 699.4333333 640.725 665.34167 877.4333 411.7666667 937.6583 515.5416667 767.65 321.275 543.9 321.1417
2015 556.7833333 670.3 598.45 660.16667 832.3167 396.1083333 956.2167 511.4916667 734.1916667 322.141667 542.1166667 318.4667
2016 541.65 646.6916667 557.09167 653.2 809.975 387.1166667 970 509.6 706.9 325.358333 543.6333333 314.9083
2017 567.5083333 684.4416667 599.925 681.91667 878.1083 405.6666667 983.5 518.1666667 735.325 328.025 560.25 312.0167
2018 603.0583333 734.0833333 649.60833 718.40833 957.1833 420.575 1023.492 540.6 799.7916667 334.691667 593.45 312.2667
2019 607.4916667 739.975 649.83333 725.36667 963.3417 418.4 1069.2 558.5 801.7083333 336.058333 594.3833333 315.025

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2.12.3 Sensitivity Variables

The Sensitivity Variables tab holds the information about variables used in the sensitivity
analysis tabs. Users may follow the template shown in Exhibit 2-33 to insert new variables to be
used in the sensitivity analysis. Users would identify what variable name they wish to add, the
sheet the variable exists on, the cell the variable lives in, and modifiers such as if the variable
needs to be an integer, or how to reset the cell after the analysis is finished.

Exhibit 2-33. Sensitivity variables

2.12.4 Defaults Tab

The Defaults tab holds the default values used in each tab of the spreadsheet. When the user
presses any reset inputs macro button, these are the values used to reset the tabs. The user
may adjust these default values as needed. The Defaults tab is divided into General, which
holds library information, and Specific, which houses default data inputs for each SOC
calculation type.

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3 HOW-TO AND EXAMPLES

The following subsections aim to clarify common uses of the spreadsheet tool and inform users
of how to add or adjust advanced features.

3.1 SHEET PROTECTION

By default, all non-user input cells are protected for each tab in the spreadsheet. This is done to
prevent accidental formula changes for calculations. Advanced users may wish to unprotect a
sheet to add new cells for custom calculations, change default formulas, or add new library
values, etc. To unprotect a sheet, right-click on the appropriate tab and select “Unprotect
Sheet…,” as shown in Exhibit 3-1. After a sheet has been unprotected, all cells may be
formatted and changed. After changes are made, it is highly recommended to protect the sheet
again by right-clicking on the tab, and this time selecting “Protect Sheet.” A dialogue box will
appear with options on what is allowed on a protected sheet. Clicking “Ok” will protect the
sheet again.

Exhibit 3-1. Unprotect sheet

3.2 HIDDEN TABS

The Libraries tab, CEPCI tab, Sensitivity Variables tab, Defaults tabs, and non-selected SOC
calculation tabs are all hidden by default. Users may unhide them to edit base values or add
new ones or compare two calculation types side by side. To unhide a tab, right-click on any tab
along the bottom row and select the “Unhide” option. A dialogue box will appear that contains
the hidden sheets. Select the sheet to unhide and click “Ok.” This method is demonstrated in

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 3-2. To hide a sheet, right-click on the tab that is needed to be hidden and select the
“Hide” option from the menu. It should be noted that if tabs associated with calculations types
that are not selected from the Instructions tab are unhidden, they will not be reset to default
values if the "Reset All Current Inputs to Default Values" macro button is pressed. Only tabs
associated with the current cost calculation type will be reset.

Exhibit 3-2. Unhide menu (left) and unhide dialogue (right)

3.3 ADDING A NEW LIBRARY ENTRY

Depending on the type of SOC technology or new manufacturing methods, it may become
necessary to add new rows to supplement the existing information. For this example, assume a
three-dimensional (3D) printing piece of equipment and process step is to be added. To begin,
unhide the Libraries tab, unprotect it, and locate the equipment library section. Select all the
cells in the row associated with the screen printer piece of equipment, right-click, and select the
“Insert…” option as shown in Exhibit 3-3. A dialogue box will appear with options on how to
shift the existing cells. Select shift cells down and press “OK”. A new empty row in the
equipment library will appear. In general, it is good practice to copy an existing row of cells into
a new row to preserve formulas. Do this by either highlighting the row belonging to the screen
printer again and using the copy function then pasting the cells into the new empty row, or by
dragging the bottom-right corner box into the new cells. Rename the new row “3D Printer”—
leaving the other values the same as the screen printer for this example as shown in Exhibit 3-4.
It is good practice to examine the copied cells and ensure the formulas reference the correct
cells and maintain functionality. After the new row has been added, protecting the sheet again
will prevent further changes.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

Exhibit 3-3. Insert new row

Exhibit 3-4. 3D printer added to equipment library

Power
Cost Operators per Process
Equipment Name Cost ($) Dollar Year Cost (2019-$) Usage Batch Size Units Production Rate Units
Type Machine Duration (hr)
(kW)
Ball Mill, 5 ton $ 20,000 2017 Average $ 21,409 15 0.33 10 4535.92 kg 453.59 kg/hr
Ball Mill, 0.5 ton $ 17,500 2017 Average $ 18,733 3 0.33 10 498.95 kg 49.90 kg/hr
Tape Caster $ 1,200,000 2013 Average $ 1,284,979 53 0.33 1 2415479 cm2 2,415,479.00 cm2/hr
3D Printer $ 66,000 2017 Average $ 70,650 37 0.33 0.005 1 units 200.00 units/hr
Screen Printer $ 66,000 2017 Average $ 70,650 37 0.33 0.005 1 units 200.00 units/hr
Bisque Kiln $ 393,000 2017 Average $ 420,688 738 0.5 9.670 4284 units 443.02 units/hr
Sintering Kiln $ 500,000 2017 Average $ 535,227 738 0.33 27.81 5544 units 199.35 units/hr
Hydraulic Punch $ 77,600 2017 Average $ 83,067 15 0.33 0.00 6 units 10,800.00 units/hr
Die Cast $ 365,860 2017 Average $ 391,636 136 0.33 0.00028 1 units 3,600.00 units/hr
Laser Cutter $ 35,000 2017 Average $ 37,466 424 1 0.00167 1 units 600.00 units/hr
Welding Station $ 500,000 2017 Average $ 535,227 738 0.33 0.00889 1 units 112.50 units/hr
Assembly Station $ 550 2017 Average $ 589 0 1 3.50000 1 units 0.29 units/hr
QC Station $ 41,300 2017 Average $ 44,210 17 0.33 6.0 1 units 0.17 units/hr

3.4 ADDING A PROCESS STEP

The default process breakdown on the Process tab may not apply to all SOC manufacturing
methods. Continuing with the 3D printer example from Section 3.3, users can add a new
process step in a similar way. In this example, the print anode active layer process step will be
replaced with a 3D print anode layer step. After unprotecting the Process tab, select the row of
cells associated with the print anode active layer and insert a new row of empty cells. It is good
practice to copy a row similar to what is being added. Since the print anode active layer step is
being replaced, it is a good candidate to copy into the new row of cells. Replace the text in the
process step column with “3D print anode layer” and select the new 3D printer equipment from
the drop-down menu. Since the print anode active layer step is being replaced, the enabled

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

column can be switched to “no.” After adding a new process step, the process breakdown
section should look like Exhibit 3-5.

Exhibit 3-5. New process step

Required
Equipment or Max Production Machines Required
Process Step Enabled Product Units Production
Station Rate for Step
Rate
Mill anode backing layer slurry Yes Ball Mill, 5 ton Bulk Anode Slurry 453.59 kg/hr 21.48 0.05
Mill anode active layer slurry Yes Ball Mill, 0.5 ton Active Anode Slurry 49.90 kg/hr 1.12 0.02
Mill electrolyte slurry Yes Ball Mill, 0.5 ton Electrolyte Slurry 49.90 kg/hr 0.44 0.01
Mill cathode active layer slurry Yes Ball Mill, 0.5 ton Active Cathode Slurry 49.90 kg/hr 1.04 0.02
Mill cathode current collector slurry Yes Ball Mill, 0.5 ton Bulk Cathode Slurry 49.90 kg/hr 1.35 0.03
Mill cathode contact slurry Yes Ball Mill, 0.5 ton Cathode Contact Slurry 49.90 kg/hr 0.56 0.01
Tape cast anode support layer Yes Tape Caster Tape 2,415,479.00 cm2/hr 55,029.13 0.02
Punch cells Yes Hydraulic Punch Cell 10,800.00 units/hr 220.12 0.02
Kiln fire Yes Bisque Kiln Cell 443.02 units/hr 220.12 0.50
3D print anode layer Yes 3D Printer Cell 200.00 units/hr 220.12 1.10
Print anode active layer No Screen Printer Cell 200.00 units/hr 220.12 0.00

When adding a new process step that uses a new piece of equipment from the base example, it
is important to ensure the new equipment is reflected properly in every subsequent section.
Beginning with the Process tab, the equipment utilization section should reflect the added 3D
printer. Ensure all formula cells are preserved for the new row by copying an existing row of
cells into the new row as shown in Exhibit 3-6. Follow the same procedure of inserting new
rows and copying formulas for the operators required section on the Labor tab, equipment
costs section on the Capital tab, and power required section on the Utilities tab.

Exhibit 3-6. Equipment utilization with new equipment

Base
Additional Total Equipment Equipment Total Required Maximum
Equipment Equipment Utilization Utilization Status
Equipment Required Production Rate Production Rate Utilization
Required
Ball Mill, 5 ton 1 0 1 453.59 21.48 4.74% 90.00% Okay
Ball Mill, 0.5 ton 1 0 1 49.90 4.50 9.02% 90.00% Okay
Tape Caster 1 0 1 2,415,479.00 55,029.13 2.28% 90.00% Okay
Hydraulic Punch 1 0 1 10,800.00 220.12 2.04% 90.00% Okay
Bisque Kiln 4 0 4 443.02 1,535.75 86.66% 90.00% Okay
Screen Printer 7 0 7 200.00 1,315.64 93.97% 90.00% Error: Over Max Utilization
Sintering Kiln 3 0 3 199.35 440.23 73.61% 90.00% Okay
Die Cast 1 0 1 3,600.00 645.16 17.92% 90.00% Okay
Laser Cutter 1 0 1 600.00 430.11 71.68% 90.00% Okay
Welding Station 2 0 2 112.50 215.05 95.58% 90.00% Error: Over Max Utilization
Assembly Station 10 0 10 0.29 2.69 94.09% 90.00% Error: Over Max Utilization
QC Station 17 0 17 0.17 2.69 94.88% 90.00% Error: Over Max Utilization

3.5 ADDING DEFAULTS

Continuing with the example from Section 3.3 and Section 3.4 of the 3D printer being added,
since a new piece of equipment was added to a library, a new default value must be assigned to
maintain proper functionality of the reset button macros. After unhiding and unprotecting the
Defaults tab, locate the section associated with the equipment library. As before, select all cells
in the row associated with the screen printer, insert a new row of cells, and copy the
information from the screen printer into the new row. Edit the equipment name text to the
new 3D printer name as shown in Exhibit 3-7. The new default value and new piece of
equipment can be tested by using the reset button on the Libraries tab to ensure the 3D printer
remains in the list of equipment. Without performing this step, resetting the Libraries tab

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

would remove the 3D printer and create a duplicate entry since the template for the defaults
does not match the equipment library.

Exhibit 3-7. Equipment library default values

Equipment Name Cost ($) Dollar Year Cost Type Power Usage (kW) Operators per Machine Process Duration (hr) Batch Size Units
Ball Mill, 5 ton 20000 2017 Average 15 0.33 10 4535.9235 kg
Ball Mill, 0.5 ton 17500 2017 Average 3 0.33 10 498.951585 kg
Tape Caster 1200000 2013 Average 53 0.33 1 2415479 cm2
Screen Printer 66000 2017 Average 37 0.33 0.005 1 units
Bisque Kiln 393000 2017 Average 738 0.5 9.67 4284 units
Sintering Kiln 500000 2017 Average 738 0.33 27.81 5544 units
Hydraulic Punch 77600 2017 Average 15 0.33 0.000555556 6 units
Die Cast 365860 2017 Average 136 0.33 0.000277778 1 units
Laser Cutter 35000 2017 Average 424 1 0.001666667 1 units
Welding Station 500000 2017 Average 738 0.33 0.008888889 1 units
Assembly Station 550 2017 Average 0 1 3.5 1 units
QC Station 41300 2017 Average 17 0.33 6 1 units

3.6 ADDING SOC CALCULATION TYPE

It is possible to expand the calculations present in the toolset by adding another SOC type. It is
recommended the user be familiar with Excel functionality and have at least a basic
understanding of general programming before attempting this. The following general steps will
create an additional SOC calculation set:
1. Unhide and unprotect the Defaults General tab. Scroll to the right until the “Master List
of SOC cost calculations” is visible. Copy down an additional row to create a space for a
new entry. For this example, a new SOC type of “Solid Oxide Fuel Cell – Circular (SOFC-
C)” is created. It is important to note that text entered in the parentheses will be used
as the extension to identify the calculation type throughout the spreadsheet. An
example of an added value in the master list is shown in Exhibit 3-8.

Exhibit 3-8. Master list of SOC cost calculation types

2. On the Instructions tab, select the “Solid Oxide Cell Cost Calculation Type” cell
containing the drop-down menu, select the Data tab in Excel, then go to Data Validation
-> Data Validation. On the Settings tab, press the up arrow on the Source box and select
the range of values including the newly created circular cost type.
3. It is easiest to choose an already existing cost type to use as a template for the new
calculations. Select one from the drop-down cost calculation type menu and click the
“Change Solid Oxide Cell Type” button to activate. For this example, the SOFC-P cost
calculation is selected. For each tab associated with the SOFC-P calculation (Summary,
Materials, Process, Labor, Capital, Utilities, Indirect, and Defaults (hidden)), right click

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

and select Move or Copy—being sure to check the Create a copy box. Then rename
each tab such that only the tab type and extension is in the tab name, such as “Materials
SOFC-C,” separated by a single space. This is important as functions embedded in the
worksheets and VBA code use these tab names and extensions to identify cells for
calculations.
4. Select the new calculation type from the drop-down box on the Instructions tab and
click the button to activate. This will hide the previously used calculation tabs. Now
each tab can be unprotected and modified for the new calculation type.
There are a few points to consider when adding the new calculation type. There is considerable
use of named cells in the tool. Using the Name Manager, one can view the scope of these cells.
For a cell inside of a specific calculation tab, the scope of those named cells is typically set to the
individual sheet, where a named cell on a global tab, such as on the Instructions tab, has a
scope of the entire workbook. When changing cells or adding new cells, any cell that could
house a default value should be a named cell, as the reset macro buttons use the cell names
from the Defaultx tabs to find the cell to reset.

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 SOLID OXIDE CELL AND STACK MANUFACTURING COST TOOL

4 REFERENCES

[1] EIA, "Electric Power Monthly," EIA, 24 June 2020. [Online]. Available:
https://www.eia.gov/electricity/monthly/epm_table_grapher.php?t=epmt_5_3.
[Accessed 25 June 2020].
[2] "Commercial Construction Costs Per Square Foot 2018," ProEst, 3 July 2018. [Online].
Available: https://proest.com/commercial-construction-costs-per-square-foot-
2018/. [Accessed 24 June 2020].
[3] M. S. Davies, "What Is The Average Utility Cost Per Square Foot Of Commercial
Property?," Iota, [Online]. Available:
https://www.iotacommunications.com/blog/average-utility-cost-per-square-foot-
commercial-property/. [Accessed 24 June 2020].
[4] M. Weimar, L. Chick, D. Gotthold and G. Whyatt, "Cost Study for Manufacturing of
Solid Oxide Fuel Cell Power Systems," Pacific Northwest National Laboratory, 2013.
[5] Battelle Memorial Institute, "Manufacturing Cost Analysis of 1, 5, 10, and 25 kW Fuel
Cell Systems for Primary Power and Combined Heat and Power Applications," 2017.

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