![]() iPhone 3G S dissected Well the iPhone 3G S (16GB) has been dissected, analyzed and experts says the parts which includes manufacturing, the smartphone actual cost is $178.96. The iPhone 3GS carries a BOM (bill of materials) cost of $172.46 and a manufacturing expense of $6.50. And it is being sold at a retail price of $199, indicating that the actual price of the phone paid by the service provider is considerably higher, subsidizing the upfront cost of a mobile phone and then making a profit on subscriptions.
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