Teardowns of the Apple iPad Mini and the Amazon Kindle Fire HD by IHS iSuppli have revealed that the two devices cost almost the same amount to manufacture, despite the retail prices being significantly different.
According to a preliminary estimate from the IHS iSuppli Teardown Analysis Service, the base model of Apple’s new iPad Mini with Wi-Fi only and 16 gigabytes of NAND flash memory, carries a bill of materials of $188. When the $10 manufacturing expense is added in, the total cost rises to $198.