If, while perusing the Nexus One teardown, you were doing a mental tally of just how much each internal part may cost, here's your chance to compare your numbers to some professionally obtained figures. iSuppli reports a preliminary estimate of $174.15 for the cost of materials needed to build each handset. The research firm also congratulates Google on keeping a bill of materials comparable to most recent smartphones while having "the most advanced features of any smart phone ever dissected by iSuppli's Teardown Analysis Service." Costliest of all things was the 1GHz Snapdragon ($30.50), followed by the AMOLED display ($23.50) and memory ($20.40) from Samsung. The Bluetooth and 802.11n WiFi transceiver cost $8.20, and perhaps the most egregious spend was $12.50 on a 5 megapixel camera that many of us might never use. Hilariously enough, Google has spent $17.50 on what is clearly identified as a "capacitive multitouch touchscreen assembly" from Synaptics, though enabling it clearly remains a bridge too far.