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@zuhyc

Profit per unit is "net profit" - so it takes into account all costs.

Also, Sony basically predicts to ship/sell 10 million PS3 units.
Q1 = 1.56 million
Q2 = ?
Q3 = christmas = probably 5 to 6 million
Q4 = ?

Basically, if every quarter besides holiday sells about 1.5 to 2 million, Sony will meet its own shipment/sales figures for PS3.