Sony CFO Nobuyuki Oneda noted recently that the PS3's cost is still 10 percent higher than the system's price, reports Andriasang.com. With the console's price differences in each region, if Oneda is talking about Japan, that would be approximately ¥4,000 ($42). In North America the same $40 loss would also hold true.
http://www.joystiq.com/2009/05/15/report-sony-losing-about-40-on-each-ps3/