Yeh , you guys are all getting confused.
There are multiple differnt prices you are all listing , Say it like this

Price:
Shipped?:
Taxed?:
Generation version:
Size In GB:
How many for that price (20,50,100?):


There are 2 factory prices you guys are talking about 1 is cost to make price (Raw materials+Labour), whereas others are saying what it costs to buy from the factories after the factory has added there profit.