We're weighing a few new options with hardware to try to get the costs down for resellers.
In the past we had good success with Grandstream HT-286 devices, but moved to a 2 line model GrandstreamHT-502 and had horrible experiences.
The 286 was always solid though, but since we needed a 2 line model for our offering, we couldn't use them.
We are considering offering the 286s as a provisioned option for resellers to purchase from us in addition to the PAP2s.
We could likely get the cost for you below $30 with them which could easily be recovered with a $29.95 setup fee which is the standard amount charged for many providers such as ViaTalk, Packet8, etc.
http://www.voipsupply.com/grandstream-gs-286
Is this something you guys would be interested in?