Materials on the iPhone Costs $220

An Austin-based company made an analysis on what was the cost of the materials used on the iPhone. Portelligent estimates that the cost of the 8GB version was about $220, and $200 on the 4GB version. This estimate doesn’t include costs of final assembly.
The touch screen is provided by a german company named Balda and its the most expensive part of the iPhone at $60 per unit.
Samsung supplied the main microprocessor chip (stamped with an Apple logo) and NAND-type flash memory for songs, video, and pictures.
That prices doesn’t include advertising cost, logistics etc. I think that Apple is going to benefit from the different deals with AT&T and Google( Youtube, Google Maps) . Carriers pay anywhere from 15% to 20% of revenue that was referred. Apple and AT&T are going to profit from the lifetime of a customer, thats why its a 2 year contract.
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