Nintendo Co.’s Wii U hardware will cost $180 to manufacture and sell at around $300 U.S. according to a new report.

Consumer website Forget The Box this week claimed the total bill of materials to manufacture the Wii U are estimated to be $180.

Costs include the touch-screen controller at $50, the NFC (near-field communication) chip at $5, and controller cameras at $6.

The bill of materials does not include marketing and research and development costs.

According to unnamed sources, Nintendo is said to have cut production costs to maximize profit and reduce risk for investors.

Finally, the report claims the Wii U will sell at no less than $300.

Nintendo in Jan. said it would utilize NFC technology to allow Wii U owners to use cards and figurines that can electronically read and write data and facilitate micro-payments via compatible wireless payment methods that includes credit cards attached to smartphones.

The company has not issued technical hardware specifications for the Wii U, though it will utilize a CPU by IBM Corp. and a custom Radeon graphics chipset by AMD Inc to relay high-definition visuals.

The Wii U is scheduled to be released in 2012.

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