Market analyst company gave us the cost of Samsung Galaxy S7. The parts are worth $255, which is $1 less than the materials of the Galaxy S5 from two years ago.
The most expensive piece of technology inside the S7 is the Snapdragon 820 chipset worth around $62. This is the chipset in US only, as the international version comes with Exynos 8890 Octa.
12 MP camera costs nearly $14. Of course this doesn't include cost of the development, marketing and many more.