The Mac mini which retails for $499 is actually worth $283 in parts and labor.
The 2 Gig iPod Nano retails for $199, but is actually worth $103 in
parts and labor. The most expensive component is actually the iPod
Nano's 2 Gigs of memory.
Eric finished up with a G4 exclusive teardown of the Game Boy
Micro which retails for $100. The actual cost of the Micro is only $44.
The screen on the GB Micro is actually the most expensive component.
Of course, the unfair thing about this attempt to make these products look like ripoffs, is that any product needs transport, marketing, some profit to be earmarked for development and improvement, etc.