Seems like nobody here is in the business of manufacturing so there you go:
PSV is very likely made by a contract manufacturer. A typical CM will have a GM of around 10 - 15% of the BOM.
Packaging and shipping costs are still to be accounted for. Let's say packaging cost is $5 and shipping cost is $10.
It is unlikely that Sony will sell directly to retail. The typical scenario is there is at least one layer of distributor, and in some cases, several layers; typical GM of distributor is around 15%.
Finally, retail will have a GM of around 15%.
Add the numbers up: 165 x 1.15 x 1.15 x 1.15 + $10 = $260
For 3DS, if we apply the same calculation, we get around $170.
Since 3DS is about to make a profit, these numbers may be $20 - 30 too low. I reckon the cost of PSV is $290, whereas that of 3DS was $190. Sony is probably going to lose a substantial amount of money from selling PSV this year, even without a price cut.
The GM for distributor and retail may vary, but these are typical numbers for consumer electronrics. Regardless, I just want to show that BOM cost only account for a portion of the unit cost for any product.
