BusinessWeek has posted the latest information from iSuppli who estimates the cost of different goods to their manufacturers.  Their latest posting is a breakdown of the new iPod Shuffle which is said to contain only $21.77 in parts and packaging.


"All told, the cost of the shuffle’s components, the headphones, and the packaging it ships in comes to $21.77, according to iSuppli’s estimates. That’s about 28% of the device’s retail price."


The iPod Shuffle may be a bit more spendy than its predecessor, but Apple certainly could lower the price to the last generation Shuffle of which it still sells to make way for newer or updated products in the future.