How much does it cost for retailers to buy the PS Vita? (UK)

How much does it cost for retailers to buy the PS Vita? (UK) I remember seeing an article on this, but I can't seem to find it. If someone has seen it a link would great.

Everything some of the online sites are saying is bullsh*t. Those are cost estimates of the inside components not real cost, they are not counting the assembly cost, box, printed material, charger, shipping and other costs. Those are just articles with the intention to grab the attention of possible buyers to try to stop them from getting the system. For me that's a dirty statics from someone around the competition. Sony clearly said they will be selling it at a lost at first.