According to IHS iSuppli, the Nokia Lumia 900 costs has $209 cost of materials, making it one of the cheaper smartphones to build on the market. The cost of materials does not include about $8 for manufacturing and R&D costs. AT&T sells the Lumia 900 for $49-$99 depending on where you purchase it (with contract) and $450 off-contract. Says IHS: "For the Lumia 900, Nokia and Microsoft ...