Uh, the iPad costs a lot more to build than $264.27: do the math on their earnings reports: Apple is hardly making any profit off of them. And the iPad has a screen 4x the size of the Galaxy S. You just can't compare the two...
Again, the author was the one that used the Galaxy S as a comparison, it's in the article. As for the figure, I gave the caveat that you have to believe the source, though I think the source is pretty well researched.
