http://arstechnica.com/information-technology/2013/07/99-arm-based-pc-runs-e...
+ Quad-core-A9 @ 1.2GHz + 4GB RAM + 512GB SDD + 2 x GBit Ethernet + <8W total power
http://utilite-computer.com/web/utilite-specifications
The complete system will be a lot more than $99, but still, I don't think it'll be more than $500.
Maybe, this will be more stable than Panda boards for toolchain testing?
cheers, --renato