CrunchGear: Motorola’s Xoom, the first Android 3.0 tablet to get into consumer hands (if you don’t count hacked Nook Colors), has a total build cost of about $278, according to UBM TechInsights and iSuppli, as reported by the WSJ. That’s $33 more than the iPad’s cost-to-build estimate. On the consumer pricing front, an iPad with 3G and 32GB of storage costs $729, while the Xoom is $799. Motorola is, of course, going to have to defend the insensible comparisons between the Xoom and the iPad’s costs and pricing. As far as I’m concerned, as far as hardware goes, the Xoom has the iPad beat by a pretty large margin, and let’s not forget that the iPad costs the same as it did a year ago.