enditall727 said:
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You're thinking S&H, shipping and handling. R&D is research and development. That's the cost involved with brainstorming and actually creating what the product will be. Manufacturing cost for all parts, internal and external, the packaging, and the cost of S&H is what it costs Sony to get it onto shelves and will determine whether or not Sony is making a profit on the console hardware or not.
Before the PS3 everyone was nice to me :(