bill of materials” for the headset at $1,542, and that doesn’t include the costs of research and development, packaging, marketing or Apple’s profit margin.
Please read it, it's just another version of the "the iPhone cost 500$ to make". Research and especially marketing can sometimes be as much as the material and assembly cost. Id be surprised that apple doesn't make a profit on it, but it might not be close at all to 100% .