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That's a small b, that's gigabit. And that matches e.g. a "crucial pro udimm 64GB kit ddr4-3200 cl22-22-22 2Rx8" being at about 100$ a year ago.

Currently they sell here in Germany for 409€ each, that's 6.25€ for half of each of the 16Gbit chips on that kit.

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Because that’s just the price for the dies, still need packaging, integration and then retail distribution. Also raw BOM is like 1/5th of the retail price usually.
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Raw BOM is much higher than 1/5th of retail price for ram. Some industries have higher margins than others.

11.5*8 = 92. I'm seeing plenty of DDR4 sticks below that price.

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Brent crude is $71 a barrel, but you can't buy gas for $1.69. Why's that?
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Are you able to buy crude by the gallon and refine it yourself? That would bring the cost down a bit.
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