[1] https://www.businessinsider.com/apple-tim-cook-275-billion-c...
One of the tooling engineers that had previously worked with Apple before they were offshored said, "Well, we couldn't wait around for him to come back to us, we have to eat too so we switched to making different things. He's welcome to invest in our production and we'll make whatever he wants"
Cook loves helping out China, not sure why. /s
While Apple may have had to spend money setting up the specific assembly line, fabrication plants, train staff, etc because they simply didn't exist prior to their requirement, the fact that they were able to set it up someplace, and continuously feed raw materials, parts, labour etc with dozens of redundant suppliers for EACH component, is what indicates manufacturing capability.
Manufacturing is more ecosystem than "capability".