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Component & manufacturing cost of 38mm Apple Watch Sport is less than $84 – IHS teardown analysis - 9to5Mac
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Apple Watch Sport Component Costs Estimated at $83.70, Which Won't Sit Well With Tim Cook - MacRumors
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Apple Watch Series 6 Costs a Measly $136 to Make, With the SoC, Memory, Taking up the Majority of the Bill
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Amazon.com: Apple Watch SE (2nd Gen) [GPS 40mm] Smart Watch w/Midnight Aluminum Case & Midnight Sport Band - S/M. Fitness & Sleep Tracker, Crash Detection, Heart Rate Monitor, Retina Display, Water Resistant :
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