Apple's revenue is $1.3 billion and since they about break even their costs are about $1.3 billion. Your second thought is consequently not in line with how cost is usually defined. If you are using the usual definition of cost the title of the submission is not misleading.

Price is what you charge your customers, cost is what you have to pay to make the product, revenue is the number of sold products times the price, profit (or loss) is revenue minus number of sold products times the cost.