The camera is the third most expensive component in the Galaxy S9+

We weren't surprised that the S8 models were cheaper to produce than the new Galaxies, but what makes the new S9+ more expensive than the Note 8, which also had a dual-cam setup, but also sports a slightly bigger screen and S-Pen support? Well, it's hard to pinpoint exactly, as component prices vary slightly, but it's interesting to note that the camera of the Galaxy S9+ is the third most expensive component in the phone, after the display and chipset, and is also slightly more expensive than that of the iPhone X.

In fact, at $48, the S9+ camera is the priciest smartphone camera we've seen in a while. The dual-cam array of the iPhone X costs $43 to produce, while that of the Note 8 comes at $40.50. Seeing as how the S9+ actually uses the same Dual Pixel ISOCELL sensor in its main camera as the Galaxy Note 8, the increased cost can probably be chalked up to the new variable aperture mechanism that was implemented in the S9+.

source: TechInsights via DPReview