A few days ago we had an initial prediction of how much it costs to build the Nexus 7 from iFixit, which said that the components alone should cost around $184. IHS iSuppli did an actual Nexus 7 teardown and evaluated the cost of the components to be around $152, for the 8 GB Nexus 7, and only $7.5 more for the 16 GB version.
Andrew Rassweiler, who leads the teardown team at IHS iSuppli thinks Google will indeed break even on the 8 GB $199 version, just like Google said they would, but they will get a nice profit on the 16 GB $249 version. This was pretty obvious from day one, because 8GB of storage doesn’t cost $50, but it’s a nice way for Google to round up the numbers, …
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IHS iSuppli says Nexus 7 costs $152 to build
Lucian Armasu – androidauthority.com