Here is an approximate Cost Breakdown of the Windows 8 over ARM Tablet with Office 15 Pre-Installed. ARM-based tablet will have simpler mechanical design
due to lower power consumption and hence lower heat dissipation requirement. Windows 8 Tablet PC on ARM Based Chipsets will cost around $500 Cost Breakdown as Guesstimated here :-)
  • Unibody housing: A-Cover + Antenna + MVA $50
  • PCBA (excl. main chip and memory) $35
  • LCD Panel 10" 1280 x 800 (VA or FFS) $56
  • Touch Module $45
  • Tegra 3 / Qualcomm / TI OMAP (mostly quad core) - $25
  • 16GB NAND Flash $15
  • 1GB Mobile DDR $15
  • WiFi+Bluetooth $5
  • Lithium-polymer battery $20
  • Camera module, 5 megapixel/ VGA $8
  • power adapter & cable $5
  • Packaging $8
  • Win8 licensing fee (Office 15 comes preinstalled) $90
  • Warranty & Logistics $50
  • Total COGS $426
  • With 20% OEM + Retailer Margin the Suggested Sale Price will be around $500 to $520

Microsoft will also Release Windows 8 over x86 to please its old partner Intel. However, this will cost 10% extra because this won't come with Office 15 pre-installed with it.