Apple iPhone X production cost estimated at ₹26,462 / $412.75 .The most expensive component of the iPhone X is the 5.8” OLED panel manufactured by Samsung. It’s price is around $80 per unit which is considerably higher than any other part. The NAND memory, acquired from Toshiba is $45 for 256 GB. The 3 GB RAM is half - only $24.
Apple's A11 Bionic chipset, which is built by TSMC on their 10 nm technology costs $26 while the modem that is plastered on it is provided by Qualcomm and is $18 more.
The 3D sensor is also in the expensive piece of tech - it is $25. It is packed behind the glass on the front panel which is another $18. And don't forget the Face ID !
The total sum of all components might be not so high as the end price, but don’t let the numbers mislead you - the price does not include the actual manufacturing, logistics and most importantly R&D costs.