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Thu, Feb 11, 2010 Reuters SAN FRANCISCO - Apple Inc's AAPL.O forthcoming iPad tablet computer will cost as little as US$229.35 (S$325.67) for the company to produce, according to an estimate on Wednesday from research house iSuppli. The group conducted what it called a "virtual teardown" of the iPad, since the device is not yet available and component suppliers have not been announced. Apple's iPad, which resembles a large iPhone and uses the same operating system, will go on sale as early as next month, as the company looks to define a new category of mobile devices. For the US$499 (S$708.58) iPad - the lowest-cost model, which features 16 gigabytes of flash memory - iSuppli estimated the total materials cost at US$219.35 (S$311.47), with a US$10 manufacturing cost. The priciest iPad will cost around US$335 (S$475.70) to produce, while the mid-range model will cost roughly US$287 (S$407.54), the group said. The most expensive component in the iPad is the 9.7-inch display and touchscreen, at an estimated cost of US$80 (S$113.60), according to the estimate. Analysts expect Apple to ship somewhere between 2 million and 5 million iPad units in the first year.