iPhone 3GS More Expensive to Manufacture than the 3G Model

As usual, iSupply tried to evaluate the manufacturing cost of the new iPhone 3GS, with the usual caveat of not integrating R&D costs. So, according to their calculations, components in the iPhone 3GS cost 178.96 USD vs. 164.33 USD for the 8 GB iPhone last year. So, it is 4.63 USD more expensive despite double flash memory storage space and higher performance chips.