http://www.isuppli.com/Teardowns/News/Pages/iPhone-4S-Carries-BOM-of-$188,-IHS-iSuppli-Teardown-Analysis-Reveals.aspx an actual teardown... it costs apple $254 to make the iphone 4s 64gb version but they sell it unlocked for close to $830... lumia 900 costs $209, galaxy nexus 7 cost $152 and kindle fire cost $202 the n8 and the iphone 4 cost the same