Horace Dediu's latest article ("A new way to value Apple",
http://www.asymco.com/2011/07/18/a-new-way-to-value-apple/) gives some suggestions that Macs, iPhones, and iPads represent upwards of $225 recurring revenue per user to Apple. All iOS users are worth about $150/year/user (
http://www.asymco.com/2011/06/30/how-much-is-an-ios-user-wor...).
Finally, his Rawr Chart (http://www.asymco.com/2011/05/18/the-rawr-chart/) shows profit per phone sold. The picture isn't pretty for non-iOS devices. It's not quite answering your question, as it doesn't break out Samsung's "feature" vs Android vs Bada (as an example), but the best example is HTC -- which appears to be just under $60 profit per phone (and IIRC HTC is mostly Android, isn't it) with less volume than Apple (which makes ~$275 per iPhone sold).
EDIT: small clarification. The Rawr chart doesn't break out handset maker profits by phone classification, so only Apple and RIM are the only ones who have profit for smartphones only, and maybe HTC. The others have diluted information because they sell more than just smartphones.
