Answer;
No , abiotic factors can not be composed of cells.
Explanation;
An ecosystem is the lowest level of environmental complexity that includes living (biotic factors)and nonliving factors (abiotic factors).
-Abiotic factors are non living factors such as temperature, climate, sunlight, soil quality, etc that are part of an ecosystem.
-Cells are living and therefore they can not be classified as abiotic factors, but instead cells are biotic factors (living factors).