An iSuppli teardown today reveals that the Motorola Droid is ultimately one of the most expensive smartphones to build in the current market. The Android handset has a materials cost of $179.11 and an assembly cost of $8.64, putting its pure manufacturing cost at $187.75. The number is higher than the $178.96 16GB iPhone 3GS and higher still than the Droid's fellow Android device, the $174.15 Nexus One.