They have also compared this to other phones like the Note 8 which costs $369, the Galaxy S8+ which costs $343, the iPhone 8 Plus which costs $324.50, and the iPhone X which is the most expensive to build at a price of $389.50. Of course none of these prices are official since we’re sure that neither Samsung nor Apple will be publicly disclosing their costs.
However it should be noted that the price to build the phone doesn’t necessarily reflect the total cost of the Galaxy S9+. These are just prices of components, which might not necessarily be accurate either as Samsung could be getting different prices due to their relationship with their suppliers and also potential discounts on bulk orders.
Also there is the cost of marketing, R&D, salary of employees, prototyping, and more, all of which is usually accounted for in the final pricing of a product. This means that the Galaxy S9+ probably costs more than $379, but if you’re just looking for a rough figure, $379 is a good place to start.