Zdreg- He doesn't really know the exact cost, he's just making the point that it didn't cost very much for WalMart to buy, so selling it for $75 is not below cost.
Perhaps chanster means that he bought one before for $100. Hence, WMT is selling the item below HIS cost. Don't assume brains and the ability to read and write go hand in hand.
I heard a rumor from a friend of a friend that a friend of theirs sold a table top air hockey game to some newb in a Walmart for $75.00 and it only cost the friend $18.00 to build.
Grocery stores do this all the time. It drives traffic to the store and you probably end up buying some high margin product as well. The grocery stores tend to do it with things like soda 5 cases for $10.