The firm estimated the Bill of Materials (BOM) for iPhone 5’s low-end model at $199.00, rising to $207.00 once manufacturing costs are entered into the equation. It tallied the BOM for the 32GB version at $209.00 (or $217 with manufacturing) and the 64GB one at $230.00 (rising slightly to $238 with those manufacturing costs).
Compare that to the BOM for the iPhone 4S, which IHS iSuppli estimated at $188 for the 16GB version (rising to $196 with manufacturing costs added in), $207 for the 32GB version ($215 with manufacturing) and $245 for the 64GB version ($254 with manufacturing).
If those estimates align with Apple’s own numbers, then it suggests the company has managed to tailor its supplier contracts and manufacturing chain in such a way that its costs stay relatively level despite each new iPhone’s evolutionary hardware leap."
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