its 6cents per dollar.

0.06 * 299 = $17.94 /console

$299 isn't the only pricepoint.  It's 6 cents per dollar OVERALL for all hardware.  Since production costs between the different SKUs are negligible (though shipping probably factors in moreso for NA/EU) that means it loses less on higher pricepoints, more on lower pricepoints.  $299 is the lowest pricepoint worldwide (by a good margin), it's going to lose MUCH MORE than six cents on the dollar.

to make your ideas clear to us you should speak a little bout the wii

$299 isn't the only pricepoint.  It's 6 cents per dollar OVERALL for all hardware.  Since production costs between the different SKUs are negligible (though shipping probably factors in moreso for NA/EU) that means it loses less on higher pricepoints, more on lower pricepoints.  $299 is the lowest pricepoint worldwide (by a good margin), it's going to lose MUCH MORE than six cents on the dollar.

Doesn't matter, they calculate the 6cents/dollar overall based on how many hardware they ship. For example, if they ship 100 120gb SKU and a 100 250gb SKU, they lose 6cent/dollar for this entire shipment. Thus, assuming all 200 hardware gets sold, they lose ~$18/120gb slim and $21/250gb slim. I guess you can further average it out to be $19.5/console, of course thats also with the assumption that they ship equal numbers of 250gb/120gb SKU.

Okay... now factor in the highest major pricepoint worldwide (EU 250GB) sells for the equivalent of ~$477 USD.  That's the problem, 6 cents on the dollar is an aggregate, and applying it directly to just one SKU or region is going to wildly skew the results and obfuscate the loss.  And that's even before we can get into actual allotments of SKUs and pricepoints.

Also, your math doesn't even make sense for if we assume equal shipments and 6c/$ loss US only.  The 250GB and 120GB have essentially the same production cost (larger platter HDDs bring a neglibile parts price increase, maybe a dollar at most)... yet you're saying production cost on the 120GB would be ~$278 and the 250GB would be ~$329.  That's pretty much impossible.

If you don't have enough parts, it doesn't matter how neglible the part price can be. Lets say, Sony want/need to make 100 250gb SKU to fill their monthly shipment, but their supplier can only ship 50 250gb HDD at this time. Sony at this point have two chocies, either wait for another 50 250gb HDD and leave 50 shipment slots empty (which is a gigantic loss) for this month or pay extra money to other suppliers to give them the 50 more 250gb. Paying more to the suppliers to keep up with production is probably where the extra production cost is. 

Uh, I'm not sure what this has to do with anything either? So now you're inventing a HDD platter supply issue to justify your fuzzy math hypothetical? When you get back the the real world, let me know...

I didn't need invent the issue, because the issue is always present in any real world production line. If for example, they decided to make a SKU with a larger RAM (for more OS functions), do you think the production cost would be the same as the previous SKU? Bigger Ram is 'a negligible part price increase'.

Well no, because more RAM means more silicon, the price will always go up with die increases.  Do you understand the difference between solid state and optical memory?