Actual cost of 16GB iPhone 3GS

Today iSuppli revealed the results from the breakdown of the new 16GB iPhone 3GS. They estimated that all together the pieces cost a total of $172.46. The manufacturing costs an additional $6.50. That makes the total cost of each device $178.96. The tear down of the phone shows that Apple is using the same BCM4325 combination Wi-Fi/Bluetooth chip from Broadcom that had been used in the second generation iPod touch. The price estimates does not include research, software, development, distribution, or royalty costs. If this was included, the price would be significantly higher.