Acer via eBay offers the factory-refurbished Acer Iconia 7" 16GB Android Tablet, model no. B1-720-L684, for $79.99 with free shipping. That's the lowest total price we could find for a refurb by $10, although we saw a similar unit for $5 less in early July. It features a MediaTek MT8111 1.3GHz dual-core processor, 1024x600 7" LCD, 1GB RAM, 16GB of flash storage, 802.11n WiFi, Bluetooth, microSD card slot, USB, and Android 4.1 (Jelly Bean).
Note: An Acer warranty applies, but the duration isn't mentioned.