Production costs were always a problem for console developers. If we look back at Xbox 360’s release, Microsoft actually lost a couple of dollars with every console sales due to high production cost. Well, this was fixed over time and they started to make a profit out of it.
Polygon reached to several development sources whom stated that the PlayStation 4 dev kits costs about $2,500, which is $2,000 more than the Xbox One. Well, the price is irrelevant for now because Sony is lending dev kits to every developer. They can keep the product for a whole year before having to pay for it.
Don’t forget that in the previous generation, PlayStation 3 dev kits were priced from $1,000 to $10,000. So we can consider the price point set for PlayStation 4 to be fair.