Consoles were sold at a loss, so we don't know their true cost. Similar hardware in an Amiga might have added much more to the total bill of materials than the retail price of the N64, for instance. A better guess as to the true cost would have been the voodoo or rendition cards, expensive for sure, although I don't recall the actual numbers.
And, at least with the N64 the development costs were much lower because it was a cut down SGI, and was designed almost entirely by SGI. Interestingly, 3dfx, rendition, and SGI are all long gone - suggesting that early 3d chipset design, manufacturing, and marketing were hard to do profitably (to be fair, sgi had a long successful run and only failed because good 3d got cheap and winnt was an decent alternative to irix).
Commodore would have had none of the advantages that allowed cheap 3d in consoles. Though, you could argue that the Amiga was sold at a loss ;-)