While Apple Inc.s relationship with Hon Hai Precision Industry Co. gets a lot of attention, the Taiwanese company accounts for only a fraction of the cost of each device it assembles.

The Chinese factories of Hon Hai, also known as Foxconn, put together iPhones and iPads, but high-cost components like chips and screens come from a range of U.S., Taiwanese and South Korean companies.

Research firm IHS iSuppli provides the following cost breakdowns:

Basic iPhone 4S

Price: $199 with two-year contract.

Cost of components

Memory chips: $28.20.

Touch-sensitive display screen: $37.

Wireless chips: $23.54.

Camera: $17.60.

Total cost of materials: $188.

What it costs Apple to have the basic iPhone assembled in a Foxconn plant: $8.

Basic iPad

Price: $499.

Cost of components

Memory chips: $30.70.

Touch-sensitive display screen: $117.

Battery: $32.

Total cost of materials: $306.

What it costs Apple to have the basic iPad assembled in a Foxconn plant: $10.