Market analysis group iSuppli has completed its teardown of the new iPod nano (with video), and estimates the Bill of Materials cost of the 4GB model to be $58.85, giving it the lowest BOM cost of any member of the nano line analyzed by iSuppli. The firm estimates the 8GB model’s BOM cost to be $82.85. While these estimates do not include other costs such as manufacturing, software, intellectual property, accessories, packaging, R&D, or…
