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It'll be $199.  The only really pricey part is likely that 3D screen, and I'd imagine Sharp's cutting Nintendo a pretty sweet deal on it.

And I can't imagine DSi costs much to make.  Ancient ARM chips, 16MB RAM, 256MB flash, 2x 3.25" screens (1 being touch), 2x 0.3mpxl cameras, casing, speakers, microphone, 802.11g/b WiFi chip, 840 mAh mobile battery, SD/DS game interfaces, buttons... honestly, if those components add up to more than $50-60 I'd be shocked.