The cost break down seems wrong, and it doesn't look at the Yen cost either which is the number SONY really care about. Personally i think the Wi-Fi version is ~$180 and the 3G ~$190 for parts, add in labor, shipping, external costs and its probably about ~$240 (Wi-Fi), ~$260(3G) to get the Vita into a store, assuming the store makes $5-$15 per unit the Wi-Fi version is probably break-even or a small loss after currency exchange while the 3G version should generate a small profit.
Still i think SONY would of been better off dropping the 3G, Camera's, Sixaxis parts(Gyroscope, motion senses) and saving $15-20 on the total cost (which might of also allowed them to launch at $199 to break even with game sales.