Here's a tablet for pen-based productivity, the price is close to $200.
This is getting close to the cheapest price you can find a 7" capacitive ARM Cortex-A8 with Mali-400 graphics powered Ice Cream Sandwich WVGA tablet. I bought 2, because I want to test this more. Let me know in the comments if you may be interested to buy one of these (I may try to organize some group buy of this through my website if there is demand). Let me know in the comments what I should test about this tablet.
The new Boxchip A13 is designed to provide for even cheaper Ice Cream Sandwich tablets, now reaching the sub-$55 price point. By June, http://www.yooe.com.cn says they can sell this one in bulk below 300rmb which is below USD$47! At that price you get a 7" capacitive ICS awesome experience! WVGA at that price, I don't know how much more it costs them to make it a 7" 1024x600 screen. The AllWinner Boxchip A13 removes the HDMI output, otherwise most seems to be the same as the now very popular AllWinner Boxchip A10 based tablet platform! If you are interested to buy this tablet for sub-$55 (any quantity) let me know in the comments (maybe I can find a way to make it a grouped purchase through Hong Kong on my website).
The 9.7" IPS Android Tablet with iPad form factor can be made for cheap (the minimum order quantity is 1000 units).
3Gnet now manufactures several tablets based on the Freescale i.MX51, Boxchip AllWinner A10 ARM Cortex-A8.
Eken.com shows this 10.1" capacitive ICS Android 4.0 tablet, the cost is only $108 per tablet when ordered in a quantity of at least 1000. I don't remember having seen the Boxchip AllWinner ARM processors before. It uses the ARM Mali-400 GPU. It'll start being mass manufactured and delivered in February and later. They can also make a 7" version capacitive Ice Cream Sandwich, ARM Cortex-A8, for $75 in an order quantity of 1000.