over at iSuppli have fiddled with their calculators and
concluded that the entry level, 16GB iPhone 3GS has a BOM cost of
$172.46 and a manufacturing expense of $6.50, for a total of $178.96.
Last year iSupplie estimated that the old 8GB 3G model cost $174, but
there's a catch. Although the iPhone 3GS 16GB retail price is $199,
just like the old entry level model, thanks a different service
provider plan, the total cost ends up considerably higher.
Bear in mind that the BOM cost doesn't include other costs, including
R&D, shipping and distribution, packaging, royalties and various
accessories in the package.
You can find a detailed breakdown at iSuppli, here