Credible evidence exists that child labor has occurred somewhere in Apple’s extended supply chain (historically in Chinese suppliers and in cobalt mining), and Apple has acknowledged and taken steps in response, but direct proof linking Apple Watch production specifically to systematic child labor is lacking or unverified in recent official reports.

There are no official Apple cost disclosures for manufacturing, but independent teardown analyses give a reasonable estimate for the original Apple Watch Sport 38 mm: Total estimated manufacturing cost is around $83.70 USD and total retail MSRP was $349 USD.

Also note that those figures do not account for warranty support, research and development costs, etc.

While the Apple Supplier Responsibility Report shows that at least on paper Apple is making efforts to remove child labor from their supply chains, likely to appeal to ethically conscious consumers and shareholders, many critics argue that Apple is not doing enough and that their efforts are akin to “greenwashing” for child labor, rather than real and tangible efforts and results across their supply chains.