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You are thinking of iSuppli: They do the BOM cost estimates. iFixIt only does tear downs. Easy to confuse, I know.

Ah, yes - thank you, that's who I was thinking of.

iFixit are a fine mob indeed!

isuppli did a "preliminary virtual teardown" listing a BOM of $209 http://www.isuppli.com/Teardowns/News/Pages/Amazon-Sells-Kin...