Beats headphones, which originally retailed for $199 back in 2013, cost about $19 to manufacture. The speakers themselves cost just $1.80 to produce. There's so few parts in the actual headphones, they inserted metal pieces just to make them heavier and...
http://www.techspot.com/news/61060-200-beats-headphones-actually-cost-18-make.html

Original tweet : https://twitter.com/tilbots/status/1362426069782036484