Yep. That's the marginal production cost of a single unit, presumably unloaded from marketing and R&D and so forth. But yep-- all spelled out in the filings from those lawsuits. I seem to recall it was $228 loaded with the other costs, for a 66%+ margin. Here:
http://www.scribd.com/doc/260511053/Pombert-vs-Glock-complaint#
If my numbers are slightly wrong, my apologies, it's been 30 months since I read it, and I'm not an accountant.
don't forget the couple of layers of distributing they go through before they get to the dealer...not a 66% margin for anyone...cept the people here selling used ones