New iPod Shuffle: 72% Margin for Apple!?

As usual, iSupply  has dissected the component used in the new iPod Shuffle in order to evaluate its true manufacturing cost as well as Apple's margin. According to their evaluation, Apple could save 72% out of the current retail price. In details, the 4 GB memory chip will cost 6 USD, while the entire electronic part will be less than 6 USD. Once assembled, equipped with the earphones and properly packed, it should not cost more than 22 USD... So it is a rather substantial margin for Apple, even if you add the not evaluated shipping, localization, design and R&D costs. For sure such figures will give ammunition to the usual suspects prone to attack Apple for any piece of information. We indeed would have preferred to have a cheaper new iPod Shuffle if Apple's margin is so ... substantial...