Not sure where the $100 came from. Parts costs more than that. Add royalties. Add production labor. Add engineering cost. Add sales and marketing cost...
Not sure where that arbitrary $100 "cost" for the SDS100 came from either. That figure is certainly WAY too low when you factor in everything that is involved in R & D, production, sales, support, etc.
For comparison purposes I have some information regarding what Whistler invoiced Radio Shack to produce their PRO-651 and PRO-652 scanners. The following information is from the Radio Shack/General Wireless bankruptcy court proceedings which is readily available online.
Whistler's invoice cost to Radio Shack for the PRO-651 handheld scanner (same scanner as the PRO-106 and the GRE PSR-500) was
$165.00 with 3,600 scanners ordered/produced. Radio Shack's MSRP for the PRO-651 was $400 (which was their regular selling price) and it frequently went "on sale" for $300.
Whistler's invoice cost to Radio Shack for the PRO-652 desktop/mobile scanner (same scanner as the PRO-197 and the GRE PSR-600) was
$161.00 with 2,730 scanners ordered/produced. Radio Shack's MSRP for the PRO-652 was $400 (which was their regular selling price) and it frequently went "on sale" for $300.
Of course Radio Shack had to pay the added costs for their sales and marketing costs for these scanners as well as any warranty repair/replacement costs involved. Also keep in mind that the above invoice prices were from 2015 so that also has to be considered as the prices would more than likely be higher in 2018. Here's the direct link to the actual Whistler invoices to Radio Shack (pdf file) if you want to have a look at the information yourself:
https://cases.primeclerk.com/generalwireless/Home-DownloadPDF?id1=NTY0NTYz&id2=NTA1ODY5