https://wccftech.com/iphone-13-pro-costs-more-to-make-than-iphone-12-pro-galaxy-s21-plus/

Though Apple introduced minor design changes to the iPhone 13 Pro, the bulk of those differences can be found on the inside, according to a detailed teardown. This could be why Apple’s 6.1-inch flagship costs are higher to make compared to the iPhone 12 Pro and the Galaxy S21 Plus, but it is also possible the parts used are expensive due to the ongoing chip shortage.

A comprehensive analysis from Tech Insights reveals that the iPhone 13 Pro has a materials build cost of around $570. The iPhone 12 Pro, in comparison, costs $548.50 to make, while the Galaxy S21 Plus is the least expensive to produce, with a total cost of $508. Despite this reported increase in costs to Apple, it has retained the same $999 price for the base model while also providing a 1TB storage variant.