Acer offers its factory-refurbished Acer Aspire AXC-704G-UW61 Intel Celeron 1.6GHz Desktop PC, model no. DT.B0ZAA.001.HU, for $115.99 with free shipping. That's the lowest total price we could find for a refurb by $3, although most merchants charge $130. (For further comparison, in August we saw it for $7 less, but without a warranty.) It features an Intel Celeron N3050 1.6GHz Braswell dual-core processor, 4GB RAM, 500GB 7200 rpm hard drive, Gigabit Ethernet, DVD burner, USB 3.0, HDMI, SD card slot, and Windows 10 Home. A 90-day Acer warranty applies.
Note that this item is sold as a "scratch and dent" model and may show scratches, scuffs, and dents.
Update: Specs corrected.