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Apple didn’t immediately comment after research company IHS iSuppli...

Apple didn’t immediately comment after research company IHS iSuppli said Thursday that a preliminary teardown analysis of the new iPhone 4S showed that the entry-level, 16-GB model’s bill of materials (BOM) is $188. When an additional $8 manufacturing cost is…

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added on, the total grows to $196, IHS said. The other two 4S SKUs “are identical to the baseline version,” with the exception of added NAND flash, it said. That gives the 32-GB SKU a BOM of $207 and the 64-GB SKU a BOM of $245. The teardown also showed that the 4S features a new wireless module with “a unique custom module” from Avago Technologies and the first use of Hynix Semiconductor NAND flash memory in an iPhone product after Samsung and Toshiba were the suppliers on prior models, IHS said. “Key among” changes in the 4S is a custom part from Avago that helps give the device its “unique capability to be used in multiple wireless systems globally, while still keeping costs down,” said Andrew Rassweiler, IHS senior director, teardown services. “Another key device enabling the global wireless capability” of the 4S is its MDM6610 baseband processor from Qualcomm, IHS said, calling it a big design win for that component supplier. Although Qualcomm’s MDM6600 was in the CDMA version of the iPhone 4, Intel’s PMB9801 was used in the HSPA model, IHS analyst Wayne Lam said. The memory subsystem of the 16-GB 4S costs $19.20, making it the second most expensive component after the display, IHS said. But the cost of the NAND rises to $38.40 in the 32-GB version and to $76.80 in the 64-GB model, making it the most expensive set of components in those devices, it said. IHS estimated that the 4S display costs $23 and the touch-screen $14 regardless of 4S SKU. Sony supplied the image sensor for the 8-megapixel camera in the model that was torn down by IHS, but the research company said Apple “likely is using a secondary source for this device,” OmniVision. IHS estimated that the camera costs $17.60 in each 4S SKU. Components that were “more or less unchanged” from the iPhone 4 included the Wi-Fi/Bluetooth/Frequency Modulation module from Murata Manufacturing and Broadcom, and an audio codec from Cirrus Logic, IHS said.