Minimum possible Value of Material for a TELEVISION

There was an absolute brawl between my friends when we tried to discuss the minimum possible Value Of Material(here after VOM) for a television set. Before getting involved in this brawl there are few points which should be very clear.

for your information only
VOM a.k.a. Value Of Material is the total cot of material only. This cost does not include any overheads like labor cost, cost to assemble the product, electricity charges or transportation or any other tax or service charge. VOM is sum of cost of all the materials used in manufacturing/assembling the product. VOM is calculated in 2 ways

1. If the firm has not manufactured it the cost of material is the price at which company has bought a component.
   
2. If the company has manufactured a component on it' own the VOM will be the cost of all the raw material used to manufacture the component.

summation of cost of these two components should give you the VOM. Exclude the labor cost and assembling cost and all other costs.

Welcome to the BrAwL
Now the point here is that "What could be the minimum possible VOM for a Television ?"
With numerous if's and but's we finally divided ourselves in two groups (sayGroupA & GroupB).
GroupA insist that VM for a television set could be as low as INR 100.
But GroupB says it will somewhere round Rs. 300~500.
For most of the sane population these fact may seem bewildering, but "Thats a Fact JACK !". Usually VOM is very very very low as compared to the market price.

Make Your MOVE
But now it's your turn to make the move Please do reply quoting fact fully what could be the minimum VOM possible.
All the people visiting this page please make your own opinions and please do reply

If ever taken my opinion i will still say VOM will be INR 100 !!
Why do u have to say ?