Display and Glass: $26.50
Quallcom Processor: $23.50
16GB Flash Storage: $9.00
Battery, RAM, ect: $21.00
Casing, small electronics, ect: $59.00
There you have it... a total cost of $154.00. That's slightly over the cost of the iPhone 5, which is at $139.20. But BlackBerry also doesn't have Chinese child labor camps making every BlackBerry Z10 component (sorry, had to pull that one out). In all seriousness though, the Z10 does have a larger display, twice the RAM, and a larger battery. So that could contribute to the higher costs to make as well.
With carriers coming in at $199 2/year contract, I'm sure there will be no issue with BlackBerry selling enough Z10's to make a pretty penny. Looking forward to the availability in the US Market starting next month.