iPod Shuffle 3G Breakdown-ed

I bet you already know the real cost to build iPod Shuffle 3G. Yep, as reported by iSuppli, iPod Shuffle 3G cost only $21.77. But do you know which part take the biggest pie of the cost ? Well, Business Week got the answer, its two parts supplied by Samsung. An ARM-based processor alone cost $5.98 and another $6 goes to storage while the tiny lithium ion battery cost only $1.20.
And added by some capacitor, transistors, earphone, casing and box, it summed up to $21.77 which only 28% of iPod Shuffle 3G retail price. Wanna make your own iPod ?
[source]
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