The whole line-up consists of the $60 Amps in-ears and $100 Tracks on-ear headphones, which both also come in slightly souped-up and pricier HD variations at $100 and $130, respectively.
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right now it does not cost anything!!! ZERO!
look at the lenovo website
Lenovo IdeaPad S10 - 42312DU
Edit
Ships within 1-2 bus. days** $0.00 $0.00
ARE THEY TOTALLY CRAZY?
Unfortunately it would be better at $.01, with no consideration they're not really bound to that price.