New Era softwares has created only $10 Bill of Material computer which is used in industrial purpose. there are 7 Input/output which can be configured only by connecting PS2 keyboard to this computer and programming language is a BASIC which is more easier to learn for a beginner. A beginner can also write his own program and run instantly on the spot. The bill of material is 10$. the commercial value of the computer is $25. any Industrial low level Control can be program by knowing only few BASIC command.