Some of the posts here really are taking the proverbial, aren't they?
Firstly, we know their overall margins.
And we know the die sizes.
So saying that a $200 4060 would result in:
AD107 is 159mm2 according to TPU's database:
3072 Cores, 96 TMUs, 48 ROPs
www.techpowerup.com
so that's 358
potential dies (0.12mm scribe line is the default). I took the sqrt of 159mm² and from TPUs' die shots in the reviews AD107 is pretty square.
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Yields are another thing. TSMC is defect rate is often quote at 0.07 per mm² so I used that, giving 320 defect-free dies. Defect-free does not mean they will all run the correct frequency / voltage but then GPUs usually have parts which can be fused off so 89.4% is probably worse case.
So, how much is a 5nm/4nm TSMC wafer? Well, $20,000 sounds like the max and would make each die a bit over $62.
IMO, then $200 should be doable even with decent margins but we'd have to know more about the BOM of the rest of the card. AD107 is a GPU designed down to price though with a 128-bit bus, only 8GB of VRAM etc.
Now, we know Nvidia have no intention of selling RTX 4060 for $200, but I propose they could and still enjoy healthy margins.