Forbes published for 28Nov05 on page 134 has a detailed cost break down* on what a CDMA or WCDMA phone sold costs:

• $21 memory
• $57 chipset
• $6 battery
• $4 packaging
• $10 licensing to Qualcomm
• $17 screen
• $13 software
• $5 platic casing
• $13 other electronics

*The estimate above was for a "typical 3G phone" and the analysis was done by IDC & Forbes.