Raspberry Pi interview: Eben Upton reveals all (Linux User)

Of Beagleboard Eben Upton claimeth: "That's an $10 chip in that device".

http://beagleboard.org/hardware/design

Looking at the beagleboard Bill of materials at a beagleboard is constructed from 67 different components totalling 230 pieces (lots of caps!). That someone needs source, assemble and *test* before shipping out to customers. So even if the cost of material would be $25, you still need to count that not every board manufactured will work, mail will loose products and people will RMA boards that slipped your testing - all adding up to the cost.

Bits from BB manufacturing:

http://jkridner.s3.amazonaws.com/esc/BEAGLE_ESC_4.ppt

Will remain interested to hear the BoM of Rasberry and how they get manufacturing done without pushing the price up.