Западные СМИ после выхода устройств часто публикуют оценки "cost to make", на примере iphone:
http://press.ihs.com/press-release/technology/upgraded-components-iphone-6s-plus-costs-apple-extra-16-device
http://www.alphr.com/features/388273/how-much-does-an-iphone-cost-to-make
http://time.com/3426087/apple-iphone-6-cost/