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.
