The iPhone 3GS Costs $178.96 To Build; $4 More Than Previous Model

iSuppli's latest teardown has revealed that the BOM and manufacturing cost of the iPhone 3GS comes to $178.96. That's a little over $4 more than the previous iPhone at release last year and about $8 more than the Palm Pre.

iSuppli also noted that the 3GS hardware set is fairly similar to the 3G (with the exception of the new features) which helps to keep the costs down. However, they did note that there were some interesting changes with regard to component selection this time around.

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