How many NAND flash chips (measured in Gb) are required for a 32GB USB drive? What is the economic relationship between the two?
Probably 1 256Gbit MLC part with built in controller plus pcb, case and assembly.   Also the public spot price doesn't necessarily equal the most up to date accurate info they will show you if you pay to see their pricing.   Surprised at that volume you can't demand a costed bom.