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You will never see a figure like this walk out of Apple’s doors officially, at least not to the general public, but Portelligent is estimating (although I can’t find it on the site) a $100 cost per unit to manufacture the 3G iPhone. The iPhone is rumored to be sold to carriers for $400. Of course AT&T and other carriers lucky enough to sell the iPhone will recover the other $200 of that $400 from the contract pretty fast. Anyhow, my math says $300 profit per unit. That is some serious coinage.

The new iPhone costs Apple considerably less than the original to make, according to a somewhat speculative analysis by Portelligent, an Austin, Texas-based teardown specialist.

David Carey, Portelligent’s president, told EETimes that based on what his firm knows about the components Apple is using, the bill of materials for the new phone could be as low as $100. The first iPhone, by contrast, came with a BOM of $170.

Source: CNN Money via intoMobile

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Chris Leckness is the Owner/Administrator of Mobilitysite. He is a Microsoft MVP, Mobile Devices and a member of the exclusive focus group, Mobius. Chris runs a Mobilitysite, GotZune, and a few other smaller sites and blogs. His personal blog is chris.leckness.com.