The experts reckon that the system's screen and touch interfaces are its most expensive components, costing around $50 to purchase. Meanwhile, essential parts such as the battery, camera and GPS come in at less than $5 a piece.
The 3G PlayStation Vita will retail for $299 or £279 when it launches in North America and Europe on February 22nd. While that sounds like a huge discrepancy between pricing, it's worth noting that UBM TechInsights' evaluation does not factor in manufacturing and research costs.
The evaluation does however offer hope that Sony may have room to adjust the system's price should it continue to struggle at retail.