According to this website,It costs Sony $159.10 (£102.90) to make a vita.
The 3DS had the exact price tag as the vita,sold less than expected.Price tag was cut and it started to get more sales.If it worked for Nintendo I don't see why It won't work for Sony.May not be the exact results but I could still see similar sales.
Price cut+holiday season=$$$ maybe?
Sure the chances of that happening are next to none but who knows.Sony has also started making a cost reduction vita according to this article that was posted back in August.