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BasilZero said:
So around 300 dollars......as long as it doesnt cost 400+ I'll be fine ;p

Material costs up to 180 dollars? wow, isnt the 3DS like 100 o.O, less than double? how is that possible o.o

Same reason a laptop will usually cost more than a desktop with similar specs. Portables need smaller components, need to be less power consuming and need to produce less heat than regular size components, hence the extra cost with similar specs.