iPhone 5 materials cost estimated at $167.50
TechInsights have based their initial estimate on the information given by Apple at the September 12 release, along with known information about Apple’s supply chain.
The $167.50 is only for the actual materials that make up the phone, so it excludes costs for design, marketing, manufacture, and transport etc.
The cost is about $35 higher than the estimate for the materials in the iPhone 4S.