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Wii u manufacturing cost is 228$ with gamepad and 148$ without it...
Wii u manufacturing cost must not have been reduced as it wasn't selling well to justify it, it might have even been increased in its last years due to components being more rare, so a price drop was never possible without bleeding a lot of money.

For 3DS it's 100$ with glasses-free 3D effect and 69$ without it...
Also Nintendo was paying royalties for 3D effect use, which must have been a very high sum, given that Nintendo was losing money when 3DS price had to fall from 249$ to 169$ and 3DS hardware became profitable with the release of 3DS XL at 199$...
Of course, since 3DS is a fairly big success, its manufacturing cost must have diminished significantly, plus that Nintendo must not be paying much after all these years for 3D effect use.
New 3ds was being sold at 99$ in the USA in Christmas, not at loss I guess! I was browsing Nintendo reports on their ir site and I found one regarding wii u, where it was being noted something ( about 3DS ) that implies that Nintendo isn't eager to take a loss on hardware again...
Wii u price wa never cutted but it lost money owing to excessive dead stock for two years... ( of white 8GB wii u, most people were buying the black 32gb version, that's why Nintendo ceased the production of the former in 2013 and the second got its price.)