iSuppli has released a report stating the estimate amount of how much did Apple spent in making the second-generation iPhone.

According to the report, the 8GB model of the 3G iPhone would only cost as much as $173. It will be sold in the market for $199. On the other hand, the 16GB model of would cost as much as $226. Consumers can buy the latter model for $299. Two of these 3G iPhones will be available on July 11, 2008.

Below is the breakdown of the 8GB 3G iPhone.

Price iPhone Part
$22.80 8GB NAND Flash Memory
$20.00 Improved Touch Screen
$20.00 Display
$13.50 Application Processor
$ 5.00 1Gbit SDRAM – Mobile DDR
$15.00 HSDPA Digital Baseband
$7.00 2 Megapixel Camera Module
$4.00 WLAN Chipset
$4.00 Battery
$3.60 GPS
$2.00 Accelerometer / Motion Sensor
$4.25 RF Transceiver
$1.89 64Mbit NOR Flash Memory, 32Mbit PSRAM
$1.80 USB Charger
$2.00 Bluetooth 2.0 + EDR

The total of all the items mentioned above is worth $126.84. Of course, you still have to add the cost of miscellaneous expenses which can be as much as $37.16. Then, the BOM or Bill of Materials Cost worth $164. Add it all up then you will come up with $173.00. This simply means that Apple Inc. will have a profit of $26 for every 3G iPhone sold.