One ought to take note that there will be two different sizes – one with a 42mm height that will arrive with a 1.5” display, while the other is a smaller one at 38mm that carries a 1.3” display, albeit both of them packing in a resolution count of 240 x 320 pixels, sporting a pixel density of 261ppi and 299ppi, respectively.
It seems that the entire Apple Watch display, panel, sapphire, part, labor and miscellaneous costs will amount to $27.41 for the larger sized 42mm version. All in all is, these are just guesstimates at best, so it is not going to be the final bill of materials so to speak, hence taking it with a pinch of salt is highly recommended. I guess we will all know better when the Apple Watch rolls out for good early next year with a starting price point of $349.