Helpful rule-of-thumb: retail price = 3 * bill-of-materials. For volume products, your mileage will vary, etc. Ancient, but seems to be holding. Recently came

Helpful rule-of-thumb: retail price = 3 * bill-of-materials. For volume products, your mileage will vary, etc. Ancient, but seems to be holding. Recently came across this example: http://www.isuppli.com/NewsDetail.aspx?ID=20398 http://www.isuppli.com/NewsDetail.aspx?ID=20398 ("... iPhone 3G S carries a BOM cost of $172.46").