iSuppli has released the results of its investigation into the components that make up the iPad. After the physical tear down, it was determined that the $499 model costs Apple $259.60 in parts. This doesn't include costs such as software or labor. The cost is higher than the initial estimate made in February of $229.35. The highest single cost item in the iPad is the touchscreen, coming in at $65. Also noted was the $107 battery replacement fee that would be charged by Apple should the user need it.