It looks like it has been calculated out that the actual parts that go into the Xbox 360 controller are worth a whole $11 USD, atleast that is what EETimes have published in their, three page, document that reminds everyone how much money Microsoft is making on peripheral sales.
He writes, “Bill-of-material estimates for the wireless controller come in at around $11, or 22 percent of the retail price for the product–a far cry from the negative margin of the console itself.”
Now of course the $11 does not include certain things like assembly, packaging, shipping and marketing the controller, but even with all of those added in, Microsoft still probably banks around 50% of the sale cost of every controller.
Microsoft is said to be using this to offset the massive losses they face every time they sell one of their Xbox 360 Premium console systems, but that does not make me feel any better slapping down almost the price of a game for every new player I want to add to my gaming sessions.
Source: EETimes