Here are the costs to build two panels of 36 cells or 346 W (in 2019). Of course it is cheaper to buy a larger quantity but for a solar system that makes sense, 346 W is not much, depending on your needs and your batteries. Buy a few more cells than you need, you sure will break several at first.

ItemQuantityPrice ($ CAD)
approximate
Multi crystalline solar cells 4.8W 16.5 mm2
Resin pencils
Roll of metal tape 60 m (not enough)
100 cells
3 flux pen
1 roll of metallic strip
200
Roll of metallic bus60 m22
Roll of thin metallic strip60 m20
Diodes10025
Long screws165
Short screws105
Glue120
Silicon318
Plywood10 ou 20
Pair of MC4 connectors44
Hot glue85
Cables 30 A, 10 AWG2 m30
Wood of the border3 m (environ)0
Glass10
TOTAL354

That’s about $ 354 CAD for 346 W (about $ 1 / W) and you should have some materials left knowing that the quantities have been overestimated. If you compare to commercial panels, for example some brands on Amazon, it’s twice as expensive. You can cut costs further by avoiding putting diodes and metal buses but I strongly recommend putting them for increased performance when there is shade or cracking of cells. In fact, when you build more panels, it is around $ 0.75 / W. The price of the tools was not considered knowing that they are used for other projects ideally and they are depreciated over time.