1985 - BBC B+ micro. I can't remember how much it cost, but it came with a massive 64Kb memory, later expanded to 128Kb!!! I also had the Music 5000 'AMPLE' music synthesiser to plug into it, giving an 8-voice fully programmable synthesiser, which was later expanded to 16-voice by the addition of a'Music 3000' expander unit.
'AMPLE' stood for Applied Music Programmable Language Environment and the software was on a 16Kb chip that dropped into the ZIF socket, just to the left of the keyboard.
Even now, I haven't found a keyboard that was more pleasant to use than the BBC Micro, a real pleasure to use
I bought my first PC in '96, a Dell Dimension 200! Yep, a 200MHz CPU with 512Mb RAM. It really zoomed along, until the mobo burnt out approx 5-7 days after the guarantee expired