Hold on a second Euphoria. You list UBM as the source however they don't seem to be the source of what you posted. They are the source of the component list. As far as I can see they make no estimation as to the price of the components.
That estimate seemingly comes from the website gamezone. A site I have never heard of and seems to have a tiny tiny readership. In fact the site Gamezone provides no sources at all for the costs of the parts. Where did they find them? We have no idea.
EDIT: Maybe gamezone paid for the report then simply reposted the figures from it? Maybe, pretty harsh on UBM if they did that though.