How can Nintendo drastically drop the cost of the WiiU?

[sundin13]

garretslarrity said:

atoker said:
The answer is they won't. A Wii U costs 180$ to make and with it being 299.99$ they would only get 120$ for profits which isn't that good already. It won't happen and it shouldn't. It's cheaper than the other consoles by 100$.

Only $180?  Really? 

Actual cost is 228$ excluding R&D, Marketing, Shipping, and all other non part costs. No idea where they got the $180 figure from