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@ I Perdict

Yes, I was just using PS3 as an example - as this is a video game site.

However, even if it was for any Blu Ray player (eg. Samsung), the calculations should still be the same.

Therefore, for any other Blu Ray Player - Walmart must be making at least $94 for them to BREAK EVEN in this deal.

So $94 is the actual dollar margin on any Blu Ray player for this promo to BREAK EVEN for Walmart. Because if it is not, why do it? Wherever that $94 comes from, i don't know - but it has to come from somewhere, and most likely the manufacturer is shouldering most of that.