UBM TechInsights has done a teardown of the Nintendo 3DS and marks the total cost of the system's hardware at $ 101. That's $ 15 more than the DSi was reportedly made for, though the 3DS also includes a 3D screen and a gyroscope, along with other enhancements.
Retailers are selling the 3DS for $ 250, but that's not all markup -- there are marketing, research and other charges associated with a console release, and everyone in the supply chain has to take their own cuts, of
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