When the new iPhone 3GS launched last week we found out that Rogers pays Apple $780 per device. This is for the rights to sell the device in Canada, royalties etc.
iSuppli has come out with their breakdown of what the combined parts actually cost Apple to manufacture the 3GS. According to the Bill of Materials (BOM) and feature set Andrew Rassweiler, director and principal analyst, said “The entry-level, 16Gbyte version of Apple Inc.’s new iPhone 3G S carries a BOM cost of $172.46 and a manufacturing expense of $6.50, for a total of $178.96. This is slightly higher than iSuppli’s estimate of $174.33 for the original 8Gbyte iPhone 3G based on pricing in July 2008.”
More here at iSuppli