> I was unaware of the Freescale pricing.

Well, it's simply the Freescale price of one CPU reported there (which is fittingly valid for purchase of 1000 pcs.) multiplied by 1000. I don't know whether A-Eon could obtain better pricing from Freescale or some distributor, though.

> Dividing the announced $1.2M by A-Eonkit by two

Cyrus (Plus) is actually two different boards (not taking into account potential pin incompatibilities between P5020 and P5040 which could require some adaptations for the board in the X5000/40), so the development costs are likely unevenly distributed between Cyrus and Tabor. And, as ASiegel wrote, the $1.2M figure includes manufacturing costs.