of course there are bigger issues with pricing than costs. the main problem with pricing comes from the mobile phone market where the actual cost of the device is almost entirely hidden. "if a phone is free why should a tablet( smartphone with big screen and no phone capability) cost so much more?"
for instance the most
expensive phone to produce at $262 the HTC Thunderbolt will likely be free with a 2 year contract. at normal retail pricing that phone should cost $500,giving it a little wiggle room for sale pricing. but no one will ever see that price. so "they" don't have an understanding of the real costs.