My math MAY be wrong here... but I think that means
X= Y-45 (since we're trying to find losses not profit.)
So
5X+X-45=1500/100X6
6X-45=90
6X=135
X=$22.50
Which means btw that the 250 gig would be giving them a profit of $22.50. Odd how that turned out.
Though that is just a calculation for the US... when this is a worldwide figure.
Hence the loss for the 12 gig gets LARGER on USA based 120's when you take into account however much more they make per Euro and Yen... which they make more per Yen and Euro due to the recent devaluation of the dollar even if we chalk up all non-tax difference to retailer profit margin.
Understand now? Unless we can make some assumptions about Europe and Japan we can't say how much is lost per american 120 gig.
All we can really say is all that has been stated. That for every dollar of PS3's they sell, they lose 6 cents.
It is likely however American losses for 120 gigs are > then that while other areas loses are < then that.