There was a lot of debate over the final price of the Nintendo 3DS after its Japanese launch price was announced at ¥30,000. The debate got louder when gamers and journalists realized that equaled about $370. Things get more interesting this week after UBM TechInsights' breakdown of the 3DS' internal hardware that was revealed by Eurogamer. In it we learn that it costs Nintendo about $101 to assemble the 3DS. This means it is selling the new handheld for about $100 more than it might need to.