lightbleeder on 13 January 2008
Here's the link from Engadget and I believe that's a respectable source of information
http://www.engadget.com/2008/01/12/sony-cuts-playstation-3-production-cost-in-half/
By the way, if the manufacturing cost is about 400$ then with the shipping and distributing is expensive of course, but at least they are winning money over the 80GB PS3 on US and they are winning on every PS3 sold in Europe, because the cheapest PS3 there costs 400 euros and thats about 600$
