Helpful rule-of-thumb: retail price = 3 * bill-of-materials. For volume products, your mileage <i>will</i> vary, etc.<p>Ancient, but seems to be holding. Recently came across this example: <a href="http://www.isuppli.com/NewsDetail.aspx?ID=20398" rel="nofollow">http://www.isuppli.com/NewsDetail.aspx?ID=20398</a> ("... iPhone 3G S carries a BOM cost of $172.46").