COST

The cost goals identified in the table shall be met by an independent audited cost estimate that includes the following specified components of the fixed and variable cost of the fuel cell system. The cost estimate must justify the assumed annual production of fuel cell systems per year that support the cost goals of each phase. A fuel cell system is defined in the Solicitation Objectives section. Concurrent with final testing each Industrial Team shall submit a cost estimate of sufficient detail that a ±25% confidence interval could be assigned. Three auditing firms that routinely perform cost estimate work of the type detailed here shall be identified and presented to the DOE for approval of one of the firms to perform the auditing function. The cost of the independent audit shall be included in the scope of work for this project.

The cost estimate shall establish a Factory Cost. Items to include are:

• Equipment and Plant Depreciation
• Tooling Amortization
• Equipment Maintenance
• Utilities
• Indirect Labor
• Cost of Capital Manufactured Materials
• Purchased Materials
• Fabrication Labor
• Assembly Labor
• Indirect Materials
  

• Research and Development
• Sales and Marketing
• General and Administration
• Warranty
• Taxes