This particular figure was not pulled from the air, but rather, it hails from market analyst company IHS. This would make it more or less par for the course, as the Galaxy S5 flagship from a couple of years back cost an estimated $254.
IHS claims that at $255 a pop, it would make the Galaxy S7’s most expensive part to be the Snapdragon 820 chipset that hails from Qualcomm, with a ballpark figure of $62 a pop. Of course, this applies to the US-bound version of the Galaxy S7, as the rest of the world would have to settle for Samsung’s very own Exynos 8890 Octa chipset. The 12MP shooter with Dual Pixel tech costs close to $14, and the overall assembly of the handset stands at $5 a pop. Needless to say, none of the BOM factors in other somewhat intangibles like software development, marketing, distribution as well as R&D.