Unless you have seven hours for a session on cost acecounting, I can’t explain to you how simplistic it is.
Not all products and services are marketed the same way, and you can’t make a blanket statement about that cost is accounted.
Also here is LA times summarizing the Walter Isaacson book:
https://www.google.com.pk/amp/www.latimes.com/business/technology/la-fi-tn-how-the-first-macintosh-failed-and-still-changed-computing-20140123-story,amp.html
Regardless, the point remains, the cost of the first Mac was too high because of marketing and not the product. Of course, Woz referred to the comouter as a ‘Lousy Computer’, so it might not have been a great product to begin with.
My point of course was that Steve Jobs said a lot of things, that contradict his actions and a lot of other things he said.