iSuppli: iPad Virtual Teardown

iSuppli:

The mid-range, 3G-wireless version of Apple Inc.’s upcoming iPad is expected to carry a combined Bill of Materials (BOM) and manufacturing cost of $287.15, making it the most profitable member of the iPad product line on a percentage basis, according to a virtual teardown generated in part by leveraging iSuppli’s Corp’s Mobile Handset Cost Model tool.

A virtual teardown? Ridiculous. Just estimating the cost for the custom A4 CPU would be very difficult at best since no one else manufactures it but Apple. The “Display and Touchscreen” is estimated at $80.00. I wonder how they came up with that number since this 9.7-inch capacitive touch LED-backlit IPS TFT LCD with a 1024 x 768 pixel format with a fingerprint-resistant oleophobic coating is also one-of-a-kind.