Research firms that have taken apart Motorola Mobility Holdings Inc.'s Xoom tablet computer uncovered some additional clues about its features and why it costs more to build than Apple Inc.'s hit iPad.

UBM TechInsights estimates the components inside the Xoom cost Motorola about $278, compared with about $245 for a comparable iPad with 3G cellular capabilities and 32 gigabytes of flash memory. Motorola priced the Xoom at $799, excluding any wireless service contract, compared with $729 for a similar iPad.

Xooms,...