This week, Microsoft unveiled the Surface Pro 3 with a larger, 12" display and surprised some by holding off on a "Surface Mini". While Microsoft continued to harp on their "best of both worlds" mantra, it was very clear that this device was focused on productivity use cases and enterprise users. Does this signal a new era in tablet computing or is this simply a niche product?

Microsoft's annual 10-K filing has some interesting data points that could provide more clues about the state of its device business. Microsoft reported $853 million in revenue from Surface RT/Pro, which was lower than the $900 million charge it took for Surface RT inventory and the $898 million it spent on advertising the Surface and Windows 8. The obvious observation here is that Surface devices have been a financial sinkhole for Microsoft. But aside from this, the figures may also help us gauge the relative performance of the Surface RT and the higher-end Surface Pro.

Numerous reports have stated that Microsoft is preparing to launch a smaller, 8-inch version of its Surface RT tablet. This looks more likely after Acer announced the world's first 8-inch, Windows 8 tablet. As we did before for the iPad Mini and the Surface RT, let's estimate the BOM cost and likely price of the rumored device.

In addition to the Surface RT, it looks like our price estimate of the Surface Pro was on target as well. Microsoft just announced that the Surface Pro will available in January, at a starting price of $899 for the 64GB version. As in the case of the Surface RT, this does not include the price of the heavily marketed touch/type cover. Let's take a look at the how this could affect Microsoft's mobile strategy.

When Microsoft announced their intentions to be a "devices and services" company, I stated that it could pose a risk to their OEM relationships. With the Surface RT launch behind us, it looks like the Windows RT platform could be the first victim.

Looks like our estimate of the Surface RT's price was right on the money. Microsoft just revealed that the Surface RT would retail starting at $499 without the keyboard cover. The keyboard attachment, which Microsoft has been marketing heavily, costs an additional $119-$129. Let's take a brief look at the market challenges facing the Surface RT.

Microsoft has been very tight-lipped about the price of its Microsoft Surface range of tablets. With a launch set for later this month, speculation has intensified, with some sources stating a price less than $399 for the RT version. As we did for the rumored iPad Mini, let's get to a more educated estimate of the BOM cost and pricing for the Surface RT & Pro.

According to a report from Engadget, Microsoft may be planning to price the Microsoft Surface RT tablet at just $199. I had previously stated that the pricing & OEM impact would be two of the largest challenges facing Microsoft with the Surface launch. Let's take a look at how this pricing strategy affects those and the potential impact it could have on the market.