While I wouldn't be surprised to see the pricing around $10-15 for the SOC (the pricing is a function of the system level price, which is driven by market demand and economics) - don't forget that Intel has to sell ABOVE COST, meaning that they can manufacture a 100mm2 die on this process node for even LESS.
Oh come on... Your claim is completely meaningless in a universe that includes your "contra-revenue," where (by your definition) a chip that costs $10 to produce can be sold for a price of $20 (hey, 100% gross margin!), wrapped in a $20-bill of "contra-revenue", and yield a net loss of $10/chip to Intel (not including the R&D that went into it...)