With the manufacturing cost throw in, the Chromebook costs $334.32 to produce. Despite Google's emphasis on the software, meanwhile, iSuppli finds that it's the hardware that really makes the Chromebook sing.
"As much as Google would like to de-emphasize the role of user hardware, it is the hardware, in fact, that defines the Chromebook and will determine the success of the platform," Wayne Lam, a senior analyst at IHS, said in a statement.
The Chromebook includes "some advanced hardware features not typically found in low-cost notebooks," iSuppli said.
The motherboard is the most expensive part of Samsung's Chromebook, at $86.37, or 26 percent of the total bill of materials. The motherboard includes a 2GB Double Data Rate 3 (DDR) SDRAM, as well as a dual-core Intel Atom N570 processor and a Trusted Platform Module (TPM) for computing security from Infineon Technologies, which is most commonly found on enterprise-level computers, iSuppli said.