The entry model of the Apple iPad has been tagged at a price of $499. How much does it cost to make an entry level iPad? Here is a Bill of Material analysis conducted by Broadpoint AmTech analyst Brian Marshall for the $499 iPad.
Brian Marshall also predicts the total cost of the other devices as follows
iPad 32GB : $296.00
iPad 64GB : $347.00
iPad 16GB 3G : $286.50
iPad 32GB 3G : $312.00
iPad 64GB 3G : $363.00
The implied gross margin is the highest for iPad 32GB with 3G at 55.1%