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From Electronics360:
Significant upgrades to the display, application processor and supporting memory along with a range of motion, light and environmental sensors pushed up the bill of materials (BOM) for Samsung Electronics' new Galaxy S4 smartphone to $236, according to a virtual teardown by the IHS Mobile Handset Cost Model Service.
The BOM for the HSPA+ version of the S4 represents a 15 percent increase over Samsung's Galaxy S III, or $30.40, according to the IHS teardown analysis, indicating that the Korean electronics giant is betting that high-end smartphone users are willing to pony up for added bell and whistles as the company seeks to grab market share from arch-rival Apple's iPhone 5 and future iPhone versions.
The sensor upgrades, in particular, hint at Samsung's strategy of anticipating a range of emerging smartphone applications like indoor navigation and personal health.

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