Apples pricing of RAM and NAND is highway robbery, and shouldn't be considered if we are talking about
manufacturing cost. I'd refer to resources such as
DRAMeXchange and similar to see current spot market pricing for these resources. Apple obviously pays less. The M1P SoC is clearly a step up in cost from the PS5 chip, given that it is of similar size but on a more expensive node, not to mention the M1Max. (The original M1 should be a fair bit cheaper.)
It's an academic discussion, unfortunately.