, Maddus Mattus wrote

http://www.theatlantic.com/business/archive/2011/05/how-much-would-the-ipad-2-cost-if-it-were-made-in-the-us-about-1-140/238508/

Seems like rougly $400,- more expensive,..

You and the article's author are assuming the labour costs involved. Apple will most likely leverage its experience in manufacturing automation to keep cost down. 

http://www.computerworld.com/s/article/9234477/A_U.S._Apple_factory_may_be_robot_city