Apple Watch BOM estimated at $81.20
 

The Apple Watch has a bill of material (BOM) cost of just over $80, which is not bad for a device retailing at $350+.

Research firm IHS estimates the BOM of the Apple Watch Sport 38mm, the company’s entry-level model, at $81.20. The cost of putting the components together is just $2.50, and this particular model retails for $349.

http://fudzilla.com/news/wearables/3...mated-at-81-20