Amazon and Google rocked the boat quite a bit this year by releasing a pair of powerful tablets for $199. Since the release of the Kindle Fire HD and the Nexus 7Best Price at Amazon, there has been no shortage of rumors surrounding a $99 device — due out this year — that would drive price down even further. It looks like Acer is the company looking to step up to that rumor.Price will always be a deciding factor when it comes to selling consumer electronics. If you head to WalMart’s website right now and look at the top selling tablets across the company, most of them are $120-140 Android tablets with no Play Store installed. These are low end tablets that can barely handle the OS installed on them, and some of them don’t even have capacitive touch panels on them.Until the Nexus 7 and the Kindle Fire HD, it was assumed than anything under $400 was going to be of questionable build quality. Now that the bar has been set, Acer is looking to compete in international markets that are flooded with lower quality hardware with a tablet that could compete in place with higher average tablet prices.In order to be successful, Acer would need to offer previous generation hardware with current generation software and a higher build quality than what is currently available in these throwaway, off-brand tablets. Acer’s plan is to stick a 1.4GHz dual-core processor with 1GB of RAM and a 1024×600 resolution display in a 7-inch WiFi-only frame. With a 4GB model at $99 running Android 4.1 or better, the Iconia B1 would be more than enough to compete in the developing world and offer a far greater experience than what is available in most of those markets today.Compared to the $199 Nexus 7 or the Kindle Fire HD, to say nothing of the iPad Mini or Nook HD tablets, the Iconia B1 would be outclassed in every respect but pricing. This probably has a lot to do with the decision to not bring this tablet to the United States, but instead focus on areas where poorly made, inexpensive tablets are readily available. The Iconia will be able to compete in those places with a superior build quality, a name brand that comes with some assurance that the hardware will last, and access to the apps and the other content in the Google Play Store.There’s nothing that says Acer couldn’t bring their $99 tablet to other countries, including the US. A tablet like the Iconia B1 would sell well anywhere, and given Acer’s limited success in the high-end, it may not be a bad thing to be the company with the best priced budget tablet. Securing a foothold in these domains would offer a powerful advantage for Acer, allowing them to compete where very few of their upmarket competition would be willing to travel.