Sameer Singh, an analyst who covers smartphones and tablets on his Tech-Thoughts website, recently ran numbers to try to come up with an ASP, or average selling price, of the Surface line based on Microsoft's disclosure that it had earned $853 million
in revenue from its tablets since October 2012.
Singh based his ASP guesstimate on Surface shipment estimates from researcher IDC.
His conclusion: The low ASP -- between $370 and $430 -- hints that Microsoft had sold very few of the more expensive Surface Pro models. "This suggests that Surface Pro sales have been extremely poor, and both Surface variants may have suffered from high returns, which would certainly explain the inventory pattern in the latest quarter," Singh wrote on Thursday
"If this continues, Microsoft may be forced into further inventory write-downs for the Surface Pro," Singh said.