Research firm iSuppli has torn apart The firm’s data sheet attributes the mainboard and standoffs with $7.55, an AC adapter with $14.25, and enclosure materials with $8.92. “Other material costs” are said to make up $55.97 of the BOM. If you didn’t break out a calculator above, the Mac Mini costs about $10.94 to manufacture. As always, iSuppli’s figures don’t reflect costs associated with intellectual property, royalties, licensing and other fees.