We don't need to look at the base cost of the company because that's just silly.
If you want to get into the economics of it - why not use actual data as opposed to your own unscientific, and skewed, perceived value? Here's the iSupply article that outlines why the Air is Apple's highest margin notebook: http://www.computerworld.com/s/arti...ther_Apple_laptops_says_analyst?taxonomyId=12 . The last gen cost $718 dollars in materials and manufacturing, not including R&D and marketing, but those costs for sales volume of over 1 million per quarter would likely be less than $20 per machine. Apple's margin on the base model is 28% for the base model, and a whopping 37% for the 13 inch ultimate vs. 20% average for the Macbook Pro.
That's the data - one can argue either way about whether or not they should be making that much, or whether their already impressive sales volume would be increased at lower price points, but it's academic. Telling people they don't know how the market works, and calling them "foolish" when you are using absolutely fictional data, on the other hand is out of line.
TLR - In the words of Daniel Moynihan - "You are entitled to your own opinions, but not your own facts" Stop lecturing people with novel length posts, when a quick Google search shows that you are full of it.