Don't see why people are putting numbers to this. It's a commercial success if they make a profit and its just some cardboard and a low capacity games cartridge. It could cost $4 to produce and sell to wholesale at $30 or more even if the sell through was only 60% of what was made it could still be hugely profitable with the final stock being discounted. Cardboard is incredibly cheap to produce. It probably goes into profit allowing for R&D after maybe a tenth of a million have sold and anything beyond that is seriously profitable. If its a runaway success then big money for Nintendo but also what some would consider a huge failure may still be profitable for Nintendo.
For the same price of Labo with some crayons here in the UK you can buy a generic 10" octacore android tablet. The manufacturing cost is going to be next to nothing.
