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The company that has developed a habit of calculating the hardware costs of devices has surfaced again, this time claiming the costs of the third gen iPod Shuffle. As with any other previous estimates given by them, this one too excludes the R&D and marketing expenses. Anyways, here’s the figure. It costs just under $22 ($21.77 to be exact), including the player, headphones and the packaging. That’s just 28% of the retail price and as they note, it is the most profitable iPod as far as the component costs are concerned.

The major beneficiary from the supplier’s lot is Samsung who happens to be supplying them with the chip and the 4GB memory, both valued at around $6.

[Bizweek via PMPToday]