commercial gps tracker

Hi I wanna build a gps tracker for car using arduino atmel micro my question is:
Do you think is possible do it at a low price?
like a sell price around 40 usd that is the price I see it in amazon, or is a crazy idea ?
Thanks for yours reply

EYSAKU:
Do you think is possible do it at a low price?

No. If you want to sell it commercially for $40 you will need to build it with $17.39 worth of parts. I don't think you can get AVR, GPS, GSM/GPRS, and case for that price unless you are buying parts by the thousands. The SIM908 alone (GSM/GPRS/GPS) costs $20 in small quantities.

I reckon for a commercial product retailing at $40 you would need to be able to make it less than $10 INCLUDING your profit. Less than $5 would be better.

As a crude rule of thumb the price doubles at each step in the marketing chain.

...R

Robin2:
Less than $5 would be better.

...R

including packaging

gps module
color screen
micro
enclosure

then spread the cost of programming over the annual sales