to iSupply beancounters, the total cost of iPhone 4 components is $187.51, although you wouldn’t know it just by looking at Apple’s pricing.
The priciest part is the impressive and mouthwatering retina display, which costs $28.50 and it appears to have been made by LG Display. The A4 processor, designed by Apple and built by Samsung Electronics, costs $10.75. As usual, the iSuppli crew did a thorough job and included all components, right down to STMicroelectronics' $2.60 gyroscope chip and the dirt cheap $0.65 accelerometer.
It’s worth noting that the researchers analyzed a 16GB model and that the cost breakdown does not include manufacturing costs, research and development, logistics or advertising. Last year iSuppli worked out that that iPhone 3GS components cost $179, so the iPhone 4 cost comes as no surprise. Actually, considering the all-new processor and vastly improved screen, the extra $8.5 don’t seem like much.