Yep, the Palm Pre cost $170 to make states a report on Reuters; the figure is based on research group iSuppli, and they say they based their estimate on the costs of hardware and manufacturing which was based on 2nd quarter assembly and component pricing.

iSuppli further predicts that the Palm Pre will be sold to Sprint for $300, but expects that after subsidy the cost to the customer will be about $200.

The basic makeup of cost for the Palm Pre is estimated at hardware $137.83, manufacturing and tests $9.58 and software and licensing $22.61, but does not include any shipping, marketing, logistics or other costs.