Live data from Hacker News

Cost to Manufacture iPhone 5 is $167

geeknizer.com

1–4 of 4 posts

Re: Cost to Manufacture iPhone 5 is $167

#4
No, the BOM is the price of all the components at the expected volumes of the given manufacturer.

That's like saying the cost of dinner at a fancy restaurant was the shoppers grocery bill. There is the staff costs and storage/movement costs as well as all the rest of the infrastructure to add to that.