Obaidr:
Leaving aside your ridiculous prediction for total PS3 sales, estimates of manufacturing costs have a great deal of uncertainty. Sony doesn't just tell people what it costs them to make things, and so estimates have to be used for pretty much everything (it's very contract-dependent).
Second, you can't just look at what it costs Sony to make a unit vs what Sony sells the unit for. Estimated manufacturing costs like you're using don't count shipping, advertising, factory time, and bureaucratic overhead like salaries for employees. Your supposition that Sony is close to making money with the PS3 right now is easily falsified by looking at their financial reports - the gaming division makes losses or small profits, and the PS2, PSP, and software for everything are all profitable.
Regardless, conservative estimates would put losses due to the PS3 at over $4 bln at this point, so that wouldn't even be enough for them to make money.