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From Electronics360:
Nokia's ultra-low-cost handset designated the 105 weighs in at a modest $20 retail, which the company believes is the sweet spot for emerging markets around the world. The Finnish phone maker shows how to strip out the cost by sticking to a limited set of features and employing a highly integrated design.
The IHS Teardown Analysis Service team tackled the Nokia 105 to catalog the materials and components and determined that the phone maker was able to keep the price low strictly based on hardware and manufacturing costs and retail pricing.
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