Dude, take your Aderall.
First off that break down is what YOU AND I would pay for the parts, not what Apple paid. Second, not everything in the iPod was developed by Apple, more so in the original iPods. In the iPod touches, they used the iPhone chips for years, that did not require more engineering (as it was 90% of an iPhone). Over time, your cost goes down when your not making 100% new things, just making updates or swapping out chips.
My point, which people forget, is that Apple has a lower cost margin than what others do, and therefore make more money per device.
That money does pay for costs in the devices, OS they designed, etc. Regardless, they are making more than 30% on the iPod. The first rev of the hardware and software cost more than the next generations. Or do you assume that the iPod classic they sold for almost 10 years never made them more money on the "updated versions"... How often did that OS get updates? The Hard Drive cost to Apple would have gone down over that time period, but those reductions were not passed on to the consumer. The Zune sure did not have a 30% profit minimum for Microsoft.
My statement was about the music. Apple has NEVER disclosed their contract with BMG, not once. (If you can prove otherwise, I will retract my statement). From my working in the Music industry for many years, I can tell you that BMG does not get 70 cents per dollar on songs. Radio stations paid a flat fee to BMG for a year, normally around 25k for Country Music (this was in 2000). They made money (on paper) back from RCA and others to play Garth Brooks more per hour than other artists. RCA would do that to sell more CD's and get more tours for Garth. That is where they made their money.
Their statement was for independent artists, without a dedicated contract, that the profit was 30% per song.
Only an Apple Fanboy would not wonder how Apple showed more than 30% profit many years in a row to Wall Street, and believe that they only made that little per device... Course, at the risk of causing negative comments and statements, if Microsoft had not given Apple money in the 90's and offered Office on Mac's, Apple would not be where it is today.... But as normal on Slashdot, Facts are optional.......
Carry on with the "Media" facts now....