Well, I'm not really qualified to talk about the BoM costs relative to the sale price because I don't do manufacturing, but the Beaglebone Black team claims the

Well, I'm not really qualified to talk about the BoM costs relative to the sale price because I don't do manufacturing, but the Beaglebone Black team claims they charge at margin based on the BoM: "Currently there is $0 margin on these boards [...]" [0]. I normally compare the BeagleBone Black to the Raspberry Pi in terms of cost: the initial Raspberry Pi cost $35, but came with no internal flash. So with 4GB of internal flash the BBB seemed like a reasonable deal at $50. If you're willing to go without HDMI, the Beaglebone Green is $39 [1] The Allwinner CPUs are always extremely cheap, but I don't support the company because of what jerks they are to the open source community [2] [0] http://elinux.org/Beagleboard:BeagleBoneBlack#Revision_C_.28Production_Version.29 http://elinux.org/Beagleboard:BeagleBoneBlack#Revision_C_.28... [1] http://www.digikey.com/product-detail/en/seeed-technology-co-ltd/102010027/1597-1007-ND/5482485?WT.z_slp_buy=seeed_beaglebone-green http://www.digikey.com/product-detail/en/seeed-technology-co... [2] https://en.wikipedia.org/wiki/Allwinner#Linux_controversies https://en.wikipedia.org/wiki/Allwinner#Linux_controversies