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JohnMeyers said:

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 2009. 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/


To be correct it says over 100$. Also you seem to ignore that the PSV estimate is really old as well, dating back to early 2012. We know that Sony used mass produced cellphone parts which are also known to fall in price really quickly. In Japan we have also to consider that they reduced the costs even further with the release of PSV-2000 that replaces the OLED screen with a cheaper LCD screen.