"Sony's new PlayStation 4 is selling well at its introductory price point of $399, but how much does it cost to make? Research firm IHS iSuppli, long known for its consumer electronics teardowns and cost analyses, has told AllThingsD that the components and the cost of assembly comes to roughly $381."
PS3 on the other hand:
"the situation is far better than it was for the PlayStation 3, which sold for a higher $599 but cost an estimated $805 to build because of then-new, expensive components"
Seems good for Sony and with PS+ they are almost certain of making a profit with playstation.