[snipenekkid]

kinda funny [surprising] the Apple camp has not begun saying Apple is selling Touches and iPads at a loss in order to justify the 30% tax in the iTunes Store. I mean they are only marking up the iPad 200%-250%.

BTW, the mfg costs from places like iSuppli do in fact consider the physical plant overhead because pretty much none of the actual brands directly own the producing factories. They buy production capacity from the actual owner of the facility. It is up to the facility to cover their own nut.

And in the cases where a company, say Samsung, is using production facilities, those function as independent divisions charging say, the Galaxy Tab group within Samsung a price and requiring that group to compete for production time just like any outside organization. So the costs and such are already factored in to iSuppli tear down estimates.