Techinsights which is owned by UBM has estimated that it costs Apple about $167.50 for a 16-Gb version of the IPhone 5. This estimate is based on initial information released by Apple on September 12th. Earlier versions of the IPhone such as the 4S cost Apple about $35 less.
Apple plans to sell the new IPhone 5 for approximately $199 which is due to be released on September 21st.
A complete breakdown of the estimated costs to construct the IPhone 5 may be found at the following website: