Most 1230's on the used market come with a FPU already installed... Least when I was shopping...
I recently bought a 1230 w/ 16MB ram & FPU. I got it pretty cheap on ebay, but it was one of those "I never had a chance to install and test" type sales... Well long story short it had a bad CPU that would crash after 15-20 minutes. Luckily I was able to find a '030 50Mhz on ebay for $30. After swapping out the cpu it's been great. Nothing is easy i guess on 10+ year old hardware... Moral of the story, make sure it has been recently used and tested. If not buyer beware, especially if it's sold as-is.