I think you will be interested in this project:
http://www.technoir.nu/libretto/list/2003/msg01557.html
Here he writes "Price really depends on what ICs and bios used": http://www.technoir.nu/libretto/list/2003/msg01564.html
This would be a really exiting to have a complete custome made mainboard for a Toshiba Libretto laptop with LinuxBIOS.