That's interesting thanks for that. I do have 2 points though. Firstly that you do really have to include R&D cost - I bet that adds a reasonable amount. Seco

That's interesting thanks for that. I do have 2 points though. Firstly that you do really have to include R&D cost - I bet that adds a reasonable amount. Secondly that your using the retail price of the phone; I don't imagine Apple gets that full amount per sale. Plus dont forget upgrades - my upgrade phone [it's coming tomorrow. woo! :)] is costing £50 ($80 ish). However; good link. I stand corrected, sorry.