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Ist Revision: 

Hardware Specifications
Central Processing Unit (CPU) QC @ 3.4ghz 
Graphics Processing Unit (GPU) HD 7850 2gb vram
Memory  6GB (inc 2gb vram)
Storage Capacity 16 or 32gb Flash/500gb HDD

This can run BF3 on Ultra at 1080p + 60fps, considering it's a closed system that'll be well optimized for.
CPU = £75
GPU = £80
RAM = £25
Storage = £25/£50
Other parts = £80
Total manufacturing cost = £285/310
Retail prices:
16 or 32GB PS4 =  £299 ($349) 
500GB PS4 =  £349 ($399 note that these are not direct conversions of currency, 'Merica gets things cheaper)
(prices are of course estimations that take into account bulk puchasing and date of consoles release, which I think will be 2013)
 
A moderately powerful console, definitely a big jump over this gen, sold for a profitable £299/£349. Perfect.
Edit: CPU price has been adjusted
(1st revision changes include: More RAM, different storage options)