Here is some advice for penny pinchers and bargain hunters: the cheapest possible motherboard and CPU available for hackintosh (apple replica computers) out there.
Price in Europe: 69,47€
Price in the USA: $86.40
Mainboard: Gigabyte GA-H61M-S2PV
CPU: Intel BX80637G1610 Celeron Dual-Core 1.6GHZ
The iGPU (internal graphics card) is a Intel HD2000 iGPU which can be used with hackintosh kexts. There are only small modifications to be done, which are outlined in this forum post.