Research firm IHS released a report today that says the estimated cost of building Samsung's new Galaxy S4 phone is $244.
The total includes the $236 parts cost plus the $8 estimated labor cost that goes into each phone. The estimate is based on a teardown of the global version of the Galaxy S4 with 16 GB of storage.
IHS also says the cost of one Galaxy S4 unit is about $30 more expensive than Samsung's last flagship phone, the Galaxy S III. The increased cost is mostly due to advanced components like a full HD display and faster processor.
Samsung has not announced finalized consumer pricing for the Galaxy S4, but did say it will sell for around the same price as other top-tier smartphones.
Keep in mind this is just an estimate, and it doesn't reflect the actual cost it takes Samsung to make the Galaxy S4. But it should give you a decent idea of what Samsung is paying to make the phone.