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So how much does it take to manufacture an iPhone 5? The folks over at iSuppli are back to break down the cost of materials and labor for the latest iPhone. Last year's 4S cost $188 in parts and $8 in manufacturing labor fee bringing it to a total of $196 for the 16GB model. How much does the iPhone 5 cost?

$199 in parts and $207 after the manufacturing fee, for the 16GB model. Check out the chart below:

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[iSuppli]