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I suspect that most electronic devices, especially the Intel based PC, cost a lot less to manufacture than they are sold for. These items have been around for years and years and I'm sure that design calls for spending as little money as possible on raw materials. For some reason, a Mac holds it's value quite a bit longer than any PC I've seen. I have personal experience with this. I don't know what it costs to manufacture a Mac, but I'm sure that one would be able to say the same thing, it costs nowhere near what it retails for.
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