An industry leakage regarding the cost of raw supplies and materials used to manufacture the new iPhone 3GS seemingly shows that Apple makes quite a hefty profit per single unit of iPhone.

According to a bill of materials reportedly for the iPhone 3GS, a 16GB model will normally cost around $172.46 per unit for the materials, and about$6.50 of labor to actually assemble it. With the 16GB iPhone 3GS clocking in at $599 per returning customer, that sums up easily to a $400+ profit for Apple per unit.

Of course, this still had to be debited for miscellaneous costs like logistics, overhead and R&D costs, but analysts say that the likely profit margin after all these metrics have been factored in remains to be pretty impressive.