The teardown was conducted by IHS and the unfortunate specimen was a 32GB SKU powered by a Qualcomm 600 chip. By comparison, the iPhone 5 16GB costs about $205 to build.
Unlike Apple, Samsung sources much of the components used in the S4 from its own production lines and the list of components built by Samsung is expanding with each new Galaxy generation.
However, it is worth noting that the chip behind most S4s comes from Qualcomm. It is practically impossible to get an Exynos 5 Octa version in most markets.