Nokia employs as many people to develop its smartphone software as Apple does to develop all its products
To relate the $3.9 billion for Devices into head count, they estimate that Symbian projects employ 6,200 people; MeeGo and Qt 1,800; Services 1,800; and S40 1,800. Hardware headcount is assumed to be 4,700 and 900 more for fundamental research.
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What Nokia's money goes in comparison to Apple. Nokia puts much more into R&D, but it's also much less focused with its vast product lineup.