you do realize they are listing prices for various things there including assembly, right?
Main part of the question is if it requires RSX. Then you need to improve PSU and Cooling, all of them listed separately. If it needs RSX, it wont be done.
Going back to what you are saying as to ABC, are you sure they are not pointing major parts of console and not ABC? I also doubt R&D has been calculated into BoM.
Each number under "Total Cost" would include all OH, labor, and material costs for that particular component but allocated on a per unit basis. If it requires RSX or an RSX equivalent, the improvements to PSU and cooling would still be there, but the increase in cost isn't as simple as looking at the costs of a bunch of major parts without looking into the operations that add to those costs as well. Because TC is listed in this bill of materials, it means OH is included.
ABC is for complex technologies using parts from many different companies. Consoles use ABC because a lot of R&D dollars are spent to get parts from Samsung, Nvidia, IBM, etc. all working on a single piece of silicone. Since Sony is in charge of making these parts work together, they will allocate R&D OH across all components evenly. However, costs specific to the individual component will be allocated to that particular activity.
Therefore, the questions are, how much R&D is required to figure out what types of Cooling and PSU methods are needed to accommodate the added complexities? What companies are making these types of Cooling and PSU components? At what price can we order these components at economies of scale?
The R&D will be spread across the entire range of components in the PS4 so your adding maybe .20 cents onto each component. The better Cooling and PSU components may cost an additional $20-40 in comparison to alternatives.
I'm hoping this analysis can help you guys understand how these decisions are made as these are internal cost control processes that aids decision-making. Somebody then needs to figure out the opportunity costs of not including BC for even deeper analysis. Unfortunately, these numbers are speculative and therefore, most likely inaccurate. But, I'm hoping this can spark further debate on what can possibly be added and what can't from a cost-benefit POV.
EDIT: This post is in Layman's terms! For anyone who knows accounting and wants to contribute to this discussion, please understand that I'm trying to give a simple explanation for everyone to grasp the concepts of how ABC affects decision-making. Further details on this process are certainly welcome for elevating the discussion. My knowledge of ABC is slightly above intermediate so anyone with more knowledge on the subject is encouraged to contribute!