A teardown analysis conducted by IHS/iSuppli the U.S. version of the Galaxy S4 with 16 gigabytes of NAND flash memory carries a bill of materials (BOM) of $229.00, which rises to $237.00 when the manufacturing cost is added. Without a contract subsidy, the entry-level 16GB version of the phone costs $639 when sold by AT&T Wireless.
The cost is somewhat higher than that of Apple’s iPhone 5, the base model of which costs $205 to build for a 16GB version, according to an IHS analysis conducted last fall. It’s also well above the cost of Nokia’s Lumia 900, which costs $209 to build, IHS found at the time.
IHS estimated last year Samsung’s BOM for their larger Galaxy Note tablet to be $270.