As expected, the biggest differences were with Xoom's dual-core processor, compared with iPad's single-core chip, and Xoom's two cameras. The current iPad has no cameras.

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At retail, a Xoom without a Verizon two-year contract . A comparable sells for $729.

That's a retail difference of nearly $70. Given the processor and camera differences, which increase the materials cost for Xoom by $24, the difference in cost with a comparable iPad is reduced to about a $46 premium for Xoom.

The analysis found that iPad costs were lower in every subcomponent except for the baseband/radio frequency/power amplifier section, which was about one-third higher for iPad.