Also I suspect InvalidError is speaking hypothetically about die costs. It's not really clear though. If he literally means that it costs $60 to churn out a 140mm^2 die, I'd like to see a source for that. Otherwise he's right, 100mm^2 -> 150mm^2 is a 50% increase in die space and cost if it scales linearly.
The $60 comes from an article about the cost of making a Ryzen CPU but I don't remember enough details about it to dredge it up. That's only the chip manufacturing, not R&D, makerting and other costs that also need to be recovered somehow. You can get a similar figure by deconstructing retail price: assuming AMD breaks even selling the R3-1200 for $120, subtract the typical 60% middlemen+retailer margins, a token amount of AMD's own non-manufacturing costs to keep the offices lit and you're down to CPUs indeed having to cost $60-70 to manufacture. The real cost recovery and money is made on higher-end, higher-margin SKUs.
Also, I seriously doubt Intel is making losses on those ~$70 ~100sqmm Pentiums (same die as the i3 at least until Coffee Lake), which definitely pegs manufacturing cost below $50/100sqmm.