Main components of iPad 2. (Photo: iSuppli)
The screen is the most expensive component with an estimated price of 127 USD, followed by 32 GB memory (35 USD), battery (25 USD), radio module (18.7 USD), processor (14 USD). The cheapest component is two cameras with a total of 4.3 USD.
In April 2010, iSuppli also analyzed the same cost problem for the first iPad line and produced a price of about 320 USD. So the iPad 2 price is not much higher than the iPad.
However, many people believe that iSuppli's conclusion is not accurate because the price of the details is increasing. Moreover, the iPad 2 is integrated with many new parts such as 2 cameras and dual core chips, so the actual cost can be even higher.