Is the iPod shuffle2 selling for 80 yuan?

Cost Calculation:

Flash Memory Chip: Currently, the price of a flash memory chip with a capacity of 512MB is approximately $4 to $5, which converts to about 31 to 38 RMB based on the current exchange rate. The most important and also the largest cost component of an MP3 player is the flash memory chip.

Audio Decoder Chip + PCB Circuit Board: According to the information we have, the quote for the bare machine solution consisting of an "iPod Shuffle 2" audio decoder chip + PCB circuit board from a manufacturer in Shenzhen is only 16.5 RMB.

MP3 Mold: For a mass-produced product like the "iPod Shuffle 2", the mold cost per unit is roughly around 5 RMB.

MP3 Accessories: The cost of the earplugs included with the "iPod Shuffle 2" is merely 1 RMB.