http://www.applematters.com/article/why-you-didnt-see-an-800-macbook1/
With that in mind, let us take a look at whether or not Apple could meet the company's desired profit margins with an $800 machine. Apple's rule of thumb for gross margins is 25%. Assume that the $599 Dell is sold at cost. Assume the purchaser is Apple. What price tag does Apple have to slap on the Dell to get the margins Cupertino desires? $798.65. Bam, there's your $800 MacBook!
The majority of people will opt for a Windows based machine over a Mac with the same specs (and price) every time. To a true Mac user that doesn't make any sense. Why would you pick a Dell over a Mac? Macs can run Windows! Macs make people happier! Macs cost less to own! People write great books about Macs! Resale value, TCO, coolness, they're green, etc! The logic is impeccable if you're a Mac user but put that logic up against: I already know Windows, I've already got Windows software I stole from work, etc. Now is the time to wrap your brain around an uncomfortable truth. Most people don't avoid Macs because they cost more, most people don't by Macs because they prefer PCs...............
Full details on the link
With that in mind, let us take a look at whether or not Apple could meet the company's desired profit margins with an $800 machine. Apple's rule of thumb for gross margins is 25%. Assume that the $599 Dell is sold at cost. Assume the purchaser is Apple. What price tag does Apple have to slap on the Dell to get the margins Cupertino desires? $798.65. Bam, there's your $800 MacBook!
The majority of people will opt for a Windows based machine over a Mac with the same specs (and price) every time. To a true Mac user that doesn't make any sense. Why would you pick a Dell over a Mac? Macs can run Windows! Macs make people happier! Macs cost less to own! People write great books about Macs! Resale value, TCO, coolness, they're green, etc! The logic is impeccable if you're a Mac user but put that logic up against: I already know Windows, I've already got Windows software I stole from work, etc. Now is the time to wrap your brain around an uncomfortable truth. Most people don't avoid Macs because they cost more, most people don't by Macs because they prefer PCs...............
Full details on the link