I love hearing the hidden genealogy of some of our favorite products (HTC is making the Treo 670, Lenovo and IBM, etc.). The Mac Mini is no exception. PC Pro has dissected the motherboard and figured out that it was probably manufactured by Foxconn and that the Mini probably cost about $300 to build, not including software.
iSuppli's Teardown Analysis service estimates the bill of materials cost for the Mac mini at $274.69. With manufacturing costs added, the total rises to $283.37. This sum does not include additional costs for items like intellectual property, software, licensing fees, shipping, logistics marketing and other expenses.