retail price....
The retail price has nothing to do with the cost of producing an item. The price is all to do with how much people are prepared to pay for an item.....
you also have to consider the distribution, legal, packaging, marketing and manufacturing costs... then throw on top the R&D which will probably push up the cost form £62 per unit for components to well over the £100 mark.
Nintendo and every other producer of consumer products don't do it for the good of their health (or yours), they do it for profit and the return has to be worth the risk of the initial outlay.
still, its disgusting that it the comparison to the costs of the DSi is way out of proportion to the 3DS. I personally think they are under-estimating the appeal of 3D products.