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Topping the bill is the iPhone 4’s LCD display, at $28.50 – while the phone’s celebrated gyroscope runs Apple just $2.60.

iSuppli has performed teardowns of each of Apple’s iPhones – the 3GS’ estimated BOM was $170.80; the 3G, in 2008, was estimated at $166.31; and the original iPhone in 2007 was said to run Apple $217.73. During its most recent teardown, iSuppli busted out not only its calculator but a number of compliments on both the device and its designers.

To read the original eWeek article, click here: Apple’s Hardware Bill for iPhone 4 Is $187.51, Says iSuppli