Forget The Box Media Collective has reported on "sources closely involved with manufacturing and distributing Nintendo products" that claim the cost to manufacture Nintendo's upcoming Wii U console comes in at roughly $180 (USD), with the controller costs priced at approximately $50.
"Cutting production costs to maximize profits is Nintendo’s main concern with the Wii U. They are cutting costs in the Wii U’s hardware to build back confidence in investors. Nintendo wants investors to view Wii U as a less risky proposition," the source said.
The report further suggests Nintendo will price the console somewhere around the $300 mark. A detail rundown of the estimated costs for the system can be found here.