The data might be a bit old (based on November 2006 data), and does not include Xbox 360 Elite.
Here's a table containing the production cost of PS3 versus Xbox 360 (with the November 2006 data, I presume):
It's interesting to note that a PS3 costs $US 840.35 to make. Based on the retail pricing around the world for the PS3 I posted here, the PS3 is selling at a loss in almost all regions except for the UK and India. I expect Europe and Australia, based on new cost figures, should also see some profit soon for Sony.