I bought a refurbed unit for $280 shipped thru Newegg. And yes you will eventually need a dev account most likely for $99.
Apple iMac (9,1) A1224, MB417LL/A 20-Inch (R2/Ready for Resale) - Core2Duo 2.66GHz, 4GB DDR3, 320GB ..
It works just fine for compiling.