There's also a few minutes of labor going into it, and hosting costs for the web site, including domain registration.
So in total $75 - material costs - 10 minutes of labor - (total number of "passports" sold / (monthly domain cost + website hosting costs))
Germany isn't any better though, in fact, Germany has even more restrictive and absurd copyright law than the US.
Here:
And I'm certain that Nintendo will choose the correct court to argue any modern emulator is violating this to sue in. After all, one court in particular is notorious for ignoring all reason when it comes to copyright. For instance, it ruled that you are violating copyright for publishing photos of your home if your walls have a photo wallpaper. After all, making and posting an image of the copyrighted design of the wallpaper on your website, even if the wallpaper is just in the background, constitutes an illegal copy.