Apple's iPhone 3G-The Cost model

It costs Apple roughly $3 more to make an iPhone 3G S than it does Palm to pump out a Pré, hardware analysis by market watcher iSuppli has revealed.

Following a Bill of Materials (BoM) and manufacturing breakdown of the iPhone 3G S, iSuppli concluded that each unit will cost Apple $172.46 in components and $6.50 to manufacture.

By contrast, the same analysis conducted on the Pré back in April discovered that Palm’s smartphone costs $170 in components.

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