The baseline iPhone 4S model with 16 gigabytes (GB) of NAND flash memory carries a bill of materials (BOM) of $188. When the additional $8 manufacturing cost is added in, the total increases to $196. The other iPhone 4S models are identical to the baseline version, with the exception of the addition of more NAND flash. This gives the mid range, 32GB model a BOM of $207, and the high-end 64GB version a BOM of $245.
