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According to research firm IHS Technology, it seems Apple's latest iPhone 6s and 6s Plus costs $211.50 and $236, respectively, to be manufactured.
Apple's new 3D Touch display is the most expensive single component at $52.50 for the iPhone 6s Plus, followed by the A9 processor at $22. The 2GB DRAM module is priced at $17, the Qualcomm baseband chip cost for $13 and the front and rear camera modules costed Apple $22.50.
Pricing for a 16GB NAND flash chip is estimated at $5.50, while iPhone's WLAN module and battery pack come in at $6 and $4.50, respectively. The onboard audio hardware, NFC controller, accelerometer/gyroscope, barometer and compass have a total cost of $18.
Various other item, such as the enclosures, circuit boards and connectors account for another $42, while assembly fees come out to $4.50 per iPhone unit.
Source: IHS Technology