Samsung may be charging a premium on the Galaxy Tab despite it actually costing less to make than an iPad, iSuppli estimated today in a cost breakdown. Although the Galaxy Tab is within $30 of a 3G iPad in stores, it only costs about $205.22 in raw parts where Apple's larger 16GB tablet costs $59 more to produce. Analysts indirectly accused Samsung of making an upsized Galaxy S phone but charging a tablet premium.