Walmart offers the Ematic 7" 32GB Windows Tablet, model no. EWT732BL, for $59.98 with free shipping. That's the lowest total price we could find by $9. It features an Intel Atom Z3740 1.3GHz quad-core processor, 7" 1024x600 touchscreen, 1GB RAM, 32GB storage, 802.11n wireless, Bluetooth 4.0, and Windows 10 OS.
Walmart offers the Ematic Funtab 3 16GB 7" Android Tablet for $49 with free shipping. (Amazon charges the same for Prime members.) That's the lowest price we could find by $28. It features a 7" 1024x600 touchscreen display, 16GB internal storage, 1GB RAM, front-facing camera, and Android 5.1 (Lollipop) OS.