[Peter Snow] Now, this is just a bit of fun...[/Peter Snow]
Right, for a laugh, go to eBuyer (has to be all from this website), and build the cheapest possible fully functioning PC you can - power not an issue, it just has to have all the bits needed to work.
So base unit stuff; CPU, RAM, Motherboard, etc.
Monitor, Speakers, Mouse, Keyboard.
Everything apart from Windows really.
Lets see just how cheap you can build a fully functioning office-type PC.