Does Google's Nexus One Cost $ 174.15?

The company iSuppli sorted out the details of the brand new Nexus one, carefully examining the components and considering their cost came to the result that this smartphone costs $ 174.
Of course, it does not take into account the cost of assembly, software, delivery kit and accessories. Here you can probably throw another 20 bucks. Nevertheless, this is not 530 dollars. For Russia, such an extra charge is not unusual, but in the USA, where the amount of extra charges in some areas is regulated by law, this is considered weighty.
In general, it is interesting, the company is not engaged in the production of products (and only software and Internet services) orders from the manufacturer the development of iron in their tech. assignment, hangs his label on it and sells. It turns out, Google gets all the profits, and HTC smokes on the sidelines and gets a little thing.
Question: what needs to be done in order to turn a similar scheme with us (as Rover or Vobis Computer does), what documents, permissions, examinations and so on? Approximate amount of investment?