- Labor is classified as a variable resource under "parts to build."
- Package design would cost about $0.01.
- Package cost? Really? I can buy USB chargers and iPhone cases for 1 cent online. Paper boxes, especially on plants with long term elasticity of supply, wouldn't be very expensive.
- Apple already has reserved advertising schedules. Apple merely changes the content of these adverts.
- R&D is what's lacking here. Apple just put a "new" display with 2 year old iPad 2 internals into a new body.
So all of your points are either cheap one time costs, or negligible variable costs. And yes, I "know economics." Derp.
Are you high or uneducated?
Do know how much the paper box industry makes?
Look it up, "you really need to gets some of them learnin' done."
1. "the $188 figure is just the Bill of Materials (BOM)--the total cost of all the parts inside. It does not include labor for assembly, or shipping, or any other costs except the BOM."
2. & 3. Box designers/graphic designers make a BOATLOAD of money. Go ahead and google how much a box designer and a graphic artist makes. Then Multiply it by at very least .5 because nobody would charge Apple the "average" price. Not to mention that no packaging company would charge a company like Apple any less than top dollar, especially with their elaborate package designs. Every time Apple changes the shape of a box they need to spend a fair bit of money for a packaging engineer to even design a box. (newsflash iPad Mini is a new box design)
4. I used to work for a company that did Apple's commercials... the Justin Long ones and the iPad Nano being ones I recall, it's not a "set supply" it was billed, and billed VERY highly for every time they used our services and by the HOUR. Is there a marketing budget of the company? Yes... is that money they could save by NOT making a commercial? YES!
5. You really are completely uneducated in the matter if you think $0 R&D went into an iPad Mini. The design alone probably went through 50 mock ups (Paying Jony Ive, paying the mock up builders, paying for parts) and that's just for the way it looks. Then you need to custom build a motherboard that works for the smaller size that is also thinner. Pay someone to put it all together, pay someone else to install the software, pay a QC team to test out what works and what doesn't, etc.
Somebody really needs a lesson in life, economics and reasonable thought.