No reason not to sell it for $149 though
iSuppli’s crack team of beancounters has announced that the bill of materials (BOM) cost of the new iPod nano is just $43, making it the cheapest nano to date.
The teardown revealed that the priciest components were the 8GB flash module and 512Mb SDRAM chip, with a total cost of $14.40. The screen ranked second at $11.50, while the processor costs just $4.95. Manufacturing cost is estimated at just $1.37.
The 8GB nano costs $149 in retail. Material and manufacturing costs make up for 30 percent of the price, so it’s safe to say that Apple’s margins are quite healthy.