The “Standard Desktop” configuration is the configuration I recommend for 99.99% of users. It is a inexpensive computer that will last 5 years for 90% or 10 years for 75% of the typical computer user. As of May 2013, the hardware cost of this system was just under $600 with the bulk of the cost going toward the motherboard and CPU.
The software (Windows and Office) will add an additional $250 but if you don't need Microsoft Windows or Office, you can install Ubuntu Linux and get most of the same functionality.