According to a cost analysis by market research firm iSuppli, the 16GB iPad with Wi-Fi may cost as little as $259.60 to build. Citing iSuppli’s findings, Bloomberg reports that the iPad’s touch screen display costs $95, with the A4 processor adding another $26.80 to the cost. The iPad’s aluminum casing is estimated to cost $10.50, with the flash memory chips adding anywhere from $29.50 in costs to the 16GB model to $118 in the 64GB version, which carries a total estimated materials cost of $348.10. Other components include the Broadcom Bluetooth and Wi-Fi chip, estimated to cost $8.05, and a Cirrus Logic audio chip costing $1.20. As with all iSuppli cost of materials estimates, these figures are not exact, and do not account for research and development, manufacturing, packaging, and marketing costs.