There's an (old) article that discusses LEGO's strategy with Mindstorms and also estimates the cost of the RCX kit. He comes up with something like $5 in parts:
http://www.techuser.net/lego.html
An engineer I'm acquainted with did his own estimate and came up with something higher:
-H8/3292: $1
-external RAM: $.5
-Display: $1
-IR receiver: $.4
-IR LEDs: (expensive GaAs types): 2x $.2
-motor CMOS drivers : 2x $.5
-diodes : ~20x $.1
-electrolyt. capacitors: ~10x $.2
-capacitors, resistors: ~50x $.05
-transistors: ~30x $.1
-fuse: $.1
-contacts: 14x $.1
-loud-speaker: $.3
-buttons: 4x $.2
-plastic: $.5
-PCboard: $2
Total: $17.5
That doesn't include development costs, marketing, advertising, and distribution.
BTW The above article was on Slashdot and has some interesting user comments:
http://slashdot.org/articles/05/11/28/0 ... =159&tid=1

