Executive summary:

• The estimated cost of materials per Model 3 is $16,493, or ~$16,500.

• The estimated battery cost of materials per kWh is $80 for the long-range battery.

• The estimated unit cost for each of Tesla’s Model 3 is currently at $23,300 (this includes material costs, labor costs, capital costs, and relevant operating expenses).

• The estimated unit cost per Model 3 could potentially approach the level of $20,000.

https://cleantechnica.com/2018/07/22/peeking-behind-teslas-cost-of-materials-curtain/