Cheapest possible MP3 player electronics circuit - Bill of materials needed

Good day! I need information what electronic parts(microcontoler or mp3 decoder) to use to get the cheapest possible mp3 player with some simple options like (prev, next, stop/play, volume inc/dec). The electronics parts should be easy accessible. If you will bid please include an information how much your design will cost. I need rough cost only - main components(most expensive one). Volume is 1000 pcs of mp3 players. If you have experience in designing mp3 players or have some interesting information about the electronics parts needed please bid. If you have any questions don't hestitate to ask. Thank you. Best regards, Krzysztof