Lowe's offers the Porter-Cable 8-volt Lithium Ion 1/4" Cordless Drill with Battery, model no. PCC842L, for $27.99. Choose in-store pickup to avoid the $5.99 shipping charge. That's the lowest price we could find by $24. It includes an impact screwdriver, charger, and two 2-in-1 screwdriving bits. Features include variable speed control, LED light, and two magnetic bit holders.
Update: Note that the price may now vary by ZIP code.