Computerworld reports that Microsoft makes more than $300 on each Surface RT tablet it sells, showing that the company has adopted the business model of its rival, Apple, analysts said.

According to IHS iSuppli, which disassembled a 32GB Surface to estimate a "bill of materials" (BOM), Microsoft's component costs were $271, with another $13 to account for manufacturing. The total of $284, however, does not include other costs, such as research and development or marketing.

With the Surface RT's retail price of $599 -- iSuppli examined the model that comes with a Touch Cover, Microsoft's least-expensive keyboard-cum-cover -- the $315 difference represented a margin of almost 53%, higher than any of Apple's W-Fi equipped full-sized iPads.

  Surface's high profit margin reveals Microsoft's ape-Apple strategy