Table indicates that PEDOT: PSS and WO3 are the least expensive HTM, and ZnO is the least expensive ETM. Hence, we have chosen PEDOT: PSS+WO3 as HTM and ZnO as ETM for the study. Secondly, we have taken 14 common perovskite absorber materials for our research. We have divided those materials according to toxicity. Three of them are Pb-based absorber materials, while 11 of them do not contain Pb. We have taken more absorber materials as different absorber materials exhibit other output characteristics for different HTM and ETM. Hence, all common absorber materials are considered to determine the highly efficient cell structure. The cost of back contact material is also crucial for determining low-cost cells. However, we did not choose the back contact materials initially. Instead, we have simulated the best two cells from two categories with all possible back contact materials to reduce the risk of efficiency drop due to the impact of back contact. We have chosen the least expensive back contact materials from best performing back contact materials. In this process, the cell can retain efficiency with minimal expense.