$399 iPhone SE costs $160 to make: Report
As per research firm IHS, the approximate cost to build and assemble iPhone SE sold for $399 is $160. The US version of the iPhone SE 16 GB carries a bill of materials of $156.20, which increases to $160.00 after adding manufacturing cost. Apple makes $89 in incremental profit for each 64 GB model compared to the 16 GB variant.