If my memory work correctly, this is not the manufacturing cost but the raw material cost! Then you have to add the manufacturing cost that is likely to be higher on the 3DS than the NDS (more complicate finishing, 3D camera alignement and so on). This didn't include the cost of R&D, added software (that is way more for 3DS than NDS). At these cost you have the add the logistics cost, marketing cost and so on. So yes, Nintendo do a profit on some unit sell, but it's not 150 USD as many of you seems to think.
But we must first concentrate ourselves on the way to entertain people, for video games to live. Else, it's a world where sales representative will win, which has as effect to kill creativity. I want to say to the creators all around the world:"Courage, Dare!". Shigeru Miyamoto.







