Each 4.2 inch display costs BlackBerry $26.50 while the guys in Waterloo write out a check in the amount of $26.50 for each dual-core 1.5GHz Qualcomm processor used. The 8MP rear facing camera together with the 2MP front facing shooter adds up to $15 for each unit. $9 is forked over for each 16GB of native storage. Other important pieces like the battery, communication chips, and RAM combine for an expense $21.00. The casing and other electronics add up to about $59.
The entire cost of parts and components used in the BlackBerry Z10 adds up to about $154. Of course, this doesn't include assembly or marketing. The parts in the BlackBerry Z10 cost about $15 more than the $139 price of the parts and components that make up the Apple iPhone 5. But that might not come as a surprise considering the larger, higher-resolution screen, the higher capacity battery and larger amount of RAM used in the Z10.
source: CNNMoney via Slashgear