According to a teardown analysis of the third-generation iPod shuffle, the total cost of the device is roughly 28% of its retail price. Citing analysis from market research firm iSuppli, BusinessWeek reports that the total cost of the shuffle’s components, its remote-laden headphones, and its packaging comes to just $21.77. iSuppli found that Samsung supplied both the shuffle’s controller chip, which costs roughly $6, and the 4GB of flash…
