According to a new report, making the Galaxy S23 Ultra cost Samsung ~39% of its current official retail value per unit. About 35% of this production cost went on the super-premium Android smartphone's class-leading new processor, with another ~14% going on its headlining rear cameras. The total bill is still less than that of an iPhone 14 Pro Max, at least.https://www.notebookcheck.net/Samsung-Galaxy-S23-Ultra-Bill-of-materials-for-new-2023-flagship-estimated-at-well-over-US-400.722723.0.html
I'm sure Apple would charge another 25% more than Samsung for the same BOM and tell us what great value we're getting