Macbooks aren't primarily priced according to the cost of production. They command a huge producer surplus from brand loyalty, vendor lock-in, etc.
On the supply side, the very high cost of Intel CPUs has been adversely constraining the pricing flexibility of Mac computers. Apple sells orders of magnitude more iOS devices, all ARM-based; if they could sharply increase the sale of Mac computers, it would also be profitable for them -- and it might unify+simplify their software development efforts.