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http://www.itproportal.com/2011/03/29/nintendo-3ds-manufacturing-cost-over-100-per-unit/

 

Actually it's likely much lower now. 100 dollars back in 2011. The parts are cheaper now, so it's probably less than 90. The 2DS probably costs 50 dollars to make. (guess)

Meanwhile:

http://www.joystiq.com/2012/01/20/playstation-vita-cost-estimated-at-160-in-report/