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There have been many attempts to try and calculate how much money console makers gain or lose with the sale of each unit. Some estimate that Microsoft is losing as much as US$126 on each non-Core Xbox 360 sold. However, most of these ignore the fact that the manufacturer will get significant volume discounts on the component parts (such as DVD-ROM drives) Besides that, the very nature of attempting to figure out profits on each unit ignores all sorts of sunk costs such as tooling, design, R&D, marketing, and so on.
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