How much do the platform holders earn/lose per sold console?

[Teeqoz]

MoHasanie said:
I think Sony should be making a small profit on each PS4 for a few months now. MS might be breaking even with the $349 price, but all those bundles like the AC Unity one probably lost money.

If MS is breaking even at 349$, one would think the PS4 would be making 50$ profit per unit at 399$, no?