conq writes "BusinessWeek has a breakdown of Motorola's Q Phone, looking at the cost of each of its components. From the article: 'It costs Motorola about $158 to build the phone. That includes components and assembly but excludes other expenses such as marketing, distribution, and licensing fees to Microsoft, which makes the phone's Windows Mobile operating system.' By comparaison, the BlackBerry 8700, only costs $123 according to the article. The difference between the two, the BlackBerry 'doesn't play video or music, and unlike the Q, it doesn't have a camera.'"