The cost of material used to make the 64GB version of iPhone 8 and iPhone 8 Plus has slightly increased, compared to previous models. According to research firm IHS Markit, the estimated bill of material (BOM) of $247.51 for iPhone 8, and $288.08 for iPhone 8 Plus, "is the result of slower annual component cost erosion tied in with additional features."
It’s costing Apple more to make iPhones