iPad 2 costs USD326 in parts

The iPad 2 costs US$6 more than its predecessor in parts, according to a research firm’s teardown.

The 32GB, 3G version of Apple’s updated tablet has a bill of materials (BoM) of US$326.60, while the original edition cost US$320 to make as of last April, according to iSuppli.

The analyst firm speculated that manufacturing would add another US$10 to the cost. The 32GB, 3G version is priced at US$729 in the US.

The Motorola Xoom, the Android 3.0 tablet tipped to be the biggest rival to Apple’s market leader, has a BoM of US$359.92, according to iSuppli, and is selling for US$799 in the US.

The most expensive part in the iPad 2 is the touchscreen, which costs US$127. The A5 processor is manufactured by Samsung to Apple’s design and costs US$14 – 75 percent more than the last generation’s A4.

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