Sameer Singh at Tech-Thoughts has done some nifty detective work to put together a manufacturing cost estimate for the iPad mini based on leaked part information, and has come up with an estimate of $189.32. Included among Singh’s iPad mini estimated bill of materials are an A5 processor that costs $13.50, a display that costs $48.54 and memory that costs $13.50. Singh speculates that the BOM cost means that Apple is likely to sell the iPad mini for $299, or $100 more than the Google Nexus 7 and the Amazon Kindle Fire. Read the full story at Boy Genius Report.