I'm pretty sure that you won't get any definitive answers to this as the only ones who would know this would be the top brass and the marketing team of the graphics card manufacturer.
Some things that must be considered in the consumer cost:
1.) Staff
2.) Research & Development (R&D)
3.) Foundry costs (TSMC, ATI Canada)
4.) Board production costs (BFG, XFX, Saphire, Powercolor, etc.)
5.) Packaging, advertising
Some things that must be considered in the consumer cost:
1.) Staff
2.) Research & Development (R&D)
3.) Foundry costs (TSMC, ATI Canada)
4.) Board production costs (BFG, XFX, Saphire, Powercolor, etc.)
5.) Packaging, advertising
