32GB iPad 2 parts cost around $327, the screen eats more than a third of that
The 9.7" LCD display is the most expensive part at $127, since it is thinner and better than the $95 screen on the first iPad.
The battery costs $25, and, as is usual for Apple, the company has pushed the battery maker to create a tailored solution for the specific design chosen. It is very thin, with three cells instead of the two in its predecessor, and has state-of-the-art power management, which has always been a strong point in Apple's gadgets designs.
source: Evertiq
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