The parts of the Galaxy S7 cost Samsung $255, according to the latest report of market analyst company IHS. This is $1 less than the bill-of-materials of the Galaxy S5 from two years ago. IHS reports the most expensive bit of the Galaxy S7 to be the Snapdragon 820 chipset from Qualcomm at an estimated cost of $62. This is the phone's chipset in the US, while the international version comes with the company's own Exynos 8890 Octa. The 12MP camera with Dual Pixel tech costs nearly $14, while the overall asembly of the device comes at $5. Mind you, the bill of materials doesn't...
Source: http://www.gsmarena.com/samsung_galaxy_s7_bill_of_materials_is_255-news-17222.php