Is this the full cost of RIM Blackberry Storm?

This week an article was published regarding the materials and manufacturing cost of the new RIM Blackberry mobile (Storm).
Is this the full cost of the Storm?
Do we have to consider the other expenses of RIM?
Well, the cost calculated in the article is not complete.
There is no allocation of some expenses, including R&D, quality assurance, Intellectual Property (IP), royalties and licensing fees, software, shipping, logistics marketing and other channel costs
According to other costing analysis in other companies from the electronics industry
- full measurement & allocation of all RIM’s expenses by using activity based costing (ABC) can significantly increase the cost of the Strom by 35% to 45%.

By full measurement & allocation, Rim will be able to understand what is the “real cost” & the life cycle costing of the Storm from the development phase to the marketing phase, and to Perform Break-even point profitability analysis.
However, due to the competition at the smart phones market, the price to the customers is even lower than the materials and manufacturing cost.

. The table below presents a summary of iSuppli's teardown analysis of the Storm :

The full article:

http://www.isuppli.com/MarketWatchDetail.aspx?ID=326