In contrast, the HDD-equipped Xbox 360 has a manufacturing and materials total of $323.30, based on an updated estimate using costs in the fourth quarter of 2006. This total is $75.70 less than the $399 suggested retail price of the Xbox 360.
Great. So now if they can just get the wholesalers, retailers, distributors and advertisers to do all their work for free, they'll be close to not losing any more money than they already have.