iSuppli has released its estimate of the sixth-generation iPod nano’s Bill of Materials (BOM) cost. The company tore apart the low-end 8GB version, and found that the device’s flash storage and RAM represented the highest materials cost at $14.40. It was followed by the display/touchscreen module, estimated to cost $11.50, the ARM processor, at $4.95, and a number of other smaller components, including a Cirrus Logic audio chip, which were grouped together for a total cost of $3.49. Over all, iSuppli estimates the BOM cost of the 8GB iPod nano 6G to be $45.10, including manufacturing costs. As always, these estimates are not exact, and do not include any R&D, marketing, or shipping costs.