A preliminary estimate by IHS (www.ihs.com) and its Teardown and Cost Benchmarking Service shows that the iPhone SE smartphone costs about $160 to build.
The U.S. version of an entry-level iPhone SE with 16GB of NAND memory carries a bill of materials (BOM) of $156.20, which rises to $160.00 when the manufacturing cost is added, according to results from the IHS teardown of a phone purchased from the Apple Store on March 31. The retail price of the iPhone SE 16GB model is $399.
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