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Electronista reports that, the iPhone 4 is Apple’s most expensive ever phone to make short of the original phone itself, a price breakdown by iSuppli has found. A 16GB example costs about $187.51 in raw parts; the bill is less than the $223 of the 2007 original but more than the $173 iPhone 3G and the $178.96 iPhone 3GS. Most of that cost increase is attributed to the LG Display-built 960×640 IPS screen, which is estimated to cost $28.50 all by itself.

The next most expensive part is thought to be Apple’s custom-designed, but Samsung manufactured, A4 processor, which could cost about $10.75. Adding a gyroscope from STMicro may have also hiked the price by $2.60 on top of the accelerometer. A front camera also influences the price, but its cost isn’t yet known.

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