PlayStation Vita from Japan, sure, but we're not taking it apart all willy-nilly like some people. But if we did, and we also had a keen eye for the price of specific electronics components, we might have already realized the pieces comprising the device could add up to $160 in total.
Unsurprisingly, the display and touchscreens are said to account for the bulk of the estimated cost at $50, while no other piece of the device even crests the $20 mark. Of course, none of this pricing includes the cost of research and development, testing, shipping, manufacturing, marketing, etc., so it's not exactly a perfect representation of the investment Sony has made with its latest handheld.
It does, however, give the Japanese hardware giant approximately $140 of space to work with on making the more expensive Vita (the $300 3G one) profitable from the jump, not to mention the 3G-less $250 model.