The $238/chip figure probably isn't for the A14 specifically, considering that it's a chart from an unrelated report[1]

>The model is based on an imaginary 5nm chip the size of Nvidia's P100 GPU (610 mm2, 90.7 billion transistors at 148.2 MTr/mm2).

[1] https://cset.georgetown.edu/wp-content/uploads/AI-Chips%E2%8...