If the average selling price of a Mac runs about $710 more than a
PC (ASP of a Mac - ASP of an HP machine), and about $320 of that
is profit, then the remaining $390 must be those higher costs.
Apple’s computing hardware, and the software development behind
OS X, actually cost more to manufacture. Given the volume their
manufacturing partners are turning out and the squeeze to contain
costs put on them by Apple, one has to wonder why.
The answer is fairly obvious to anyone coming to Macs after years
of using commodity PC equipment: better design and build quality