According to latest data the sum of each piece price of the new iPhone 4S is worth $203. This price includes the price of the A5 processor which is $26 dollars and the famous Retina display which costs $31. GPS and Bluetooth are made by Broadcom and they are absolutely identical with those of the first and second generation iPad. A new 8-megapixel camera cost Apple $23 to produce.
For comparison, making the iPhone 3G cost $170, that of the iPhone 3GS cost $180 and that of the iPhone 4 cost $187.