Tesla currently pays an average of $142 per kilowatt-hour (kWh) for battery cells purchased from its three suppliers: Panasonic, LG Chem and CATL. By comparison, GM pays an average of $169 per kWh for its battery cells while the industry average runs at about $186 per kWh.
Cairns data estimates that Tesla's battery packs cost, on average, $187 per kWh while GM's packs cost $207 per kWh and the auto industry spends an average of $246 per kWh for battery packs.
Rob Mauer of Tesla Daily has data to infer that Tesla has a battery cell cost of $98 per kilowatt-hour. Tesla executing on the Battery Day would get the costs to $50-55 per kilowatt-hour