The Galaxy S5 generates the biggest bill of materials of any smartphone.
The 32GB iteration of the handset carries a BOM of $251.52 and rises further to $256.52 once a $5.00 manufacturing cost is added.
This is far more expensive than other high-end smartphones. Its nearest competitor is the 32GB iPhone 5S with a BOM of $207. Per device this means the S5 costs Samsung an extra $44.52 over Apple’s current generation iPhone.