Well, then you also have to take into consideration production margins, price per board is dependant on how many are produced. Especially, when talking about small quantities. There is also supply and demand. And lastly markup, everyone from the raw materials source to the retailer wants there slice of the pie.
Do you know how much the Amiga, Inc. Royalty Fee is per board? Show me the contract with Eyetech. How much do you think Amiga, Inc. gets out of every $800 XE board sold?