Well, isn't this great? You're really overpaying for your Beats by Dre headphones. That's if what the folks over at Bolt Blog are right. They took a pair apart and found that it only costs $17 to make one.

30% of the weight comes from these four metal parts:

They don't do anything either. They're just there to make it feel heavy because heavy is expensive!
Not many screws were used.

And then they started to estimate the cost for the parts, without labor or shipping:

So basically, you're overpaying for a pair. But does that even matter? Read their post here.