Really it cannot be that cheap. a 6gb GDDR5 graphics card cost 1000.00 alone.
Hey Sony may get a break but they cant buy it cheaper than the people who make it can. We already know the Wii U is taking a loss and that is at 349.99 without a big HDD in it. While the Wii U Game pad may be new, its not exactly adding a lot to the cost over all. We are less than 6 months away from launch. If these consoles were gonna be that cheap we would know. I am just guessing but I would put the BOM at around $700.00 to $800.00 or so. Sony will take a loss of a 100.00 to $200.00 and they will launch at 499.99 or 599.99 again.

There is NOTHING standard in either Sony's nor MS's APU. The most complex APUs AMD is currently STARTING to mass market are quadcore Jaguars with a gpu. Compare that to:

MS  two Jaguar units, "standard" northbridge, 4 DMA controllers (we used to call it so, now they are called "Data Move Engines" because it sounds so much nicer), huge esram chache, sound hardware, Kinect2 hardware, gpu (+secret stuff?)

Sony: two Jaguar units, "enhanced" northbridge, sound chip, compander chip, ARM processor(?), gpu (+secret stuff?)

None of these complex chips have ever been tested in the field. If you think you can get this stuff cheap right from the start, you have some serious research to do.

Wait... we are talking about the APU only.

MS: 8-core Jaguar, 12CUs GPU, 256bits Memory Controller, 32MB eSRAM, 4x DataMoves.
PS4: 8-core Jaguar, 18CUs GPU, 256bits Memory Controller.
AMD: 4-core Jaguar, 4-8CUs CPU, 128bits Memory Controller.

The PS4 version is not that different... the Xbone add some stuffs.

The rest of the hardware is another talk.

The PS4 makes much more efficient use of its silicon budget(no ESRAM, more GPU), and doesn't include an expensive surveillance device in its bill of materials. No surprise it costs less to manufacture.

This next generation will be quite fun. The more expensive console(Xbone) will actually have inferior graphics.

Everything I mentioned is in the APUs.(Remember the image of XBox One mainboard show two large chips only. The other one is the Southbridge)

I don't have certain about the XBone's APU but I guess it don't have there units and just what I listed to you... eveything else is in the mainboard outside the APU.

Now about the PS4... the APU didn't have there units... the sound, ARM, etc are separeted chips in the mainboard.

Sorry to dash some hopes but the $60-$100 per chip would be merely be the licensing payment for the design from AMD, not the cost to actually get them fab'd.

It is way less than that I guess.

wrong, and the price it is sold separetely is irrelevant. nintendo could sell the controller at $1000 and it would be just as obvious that it costs a MAXIMUN of $70 to manufacture.

I agree with this, the Wii U's Pad could retail for $80 bucks, and they would break even. Controllers are always sold at a high profit margin. I don't know what gives people the impression that the GamePad is so expensive when it's filled with ancient tech. 

OT: I don't see how these consoles could retail for anything under $425 without taking a loss. If they want to match the Wii U price point, they'll come out better having a monthly subscription plan.