2GB iPod Nano costs $100 to make - researcher By Tony Smith (tony.smith at theregister.co.uk) Published Friday 23rd September 2005 14:54 GMT Market watcher iSuppli has disassembled Apple's iPod Nano and, beneath the shiny but not entirely scratchproof (http://www.theregister.co.uk/2005/09/23/ipod_nano_scratching/) casing, it has found almost $70 worth of assorted chippery. The 2GB Nano retails in the US for $199. Of that, iSuppli reckons, less that half - $90.18 - goes on components. Chuck in $8 per unit labour costs, and Apple's base margin is a whopping $100.82. You can probably add a little more for software development - they're paid in...