Mac Mini BOM is $376.20, says iSuppli

El Segundo, Calif. — A better, smaller and more attractive Mac Mini desktop computer comes at a higher price premium due to higher component costs from parts designed for mobile PCs, according to iSuppli Corp.’s Teardown Analysis Service.

The teardown team says the entry-level version of the new-generation Mac Mini has a bill of materials (BOM) of $376.20, which increases to $387.14 when manufacturing costs are added. The low-end model of the Mac Mini is priced at $599, reflecting the relatively thin BOM/manufacturing margins generated by Apple’s PCs in relation to its lower-cost consumer items, specifically the i