PCPartPicker part list:
http://pcpartpicker.com/p/2zzFr
Price breakdown by merchant: http://pcpartpicker.com/p/2zzFr/by_merchant/
Benchmarks: http://pcpartpicker.com/p/2zzFr/benchmarks/
CPU: Intel Pentium G3420 3.2GHz Dual-Core Processor ($70.35 @ Amazon)
Motherboard: ASRock H81M-HDS Micro ATX LGA1150 Motherboard ($49.99 @ Microcenter)
Memory: G.Skill Value 8GB (1 x 8GB) DDR3-1600 Memory ($67.99 @ Newegg)
Storage: Seagate Barracuda 500GB 3.5" 7200RPM Internal Hard Drive ($52.22 @ Amazon)
Case: Sentey CS1-1410 PLUS ATX Mid Tower Case ($19.99 @ Newegg)
Power Supply: Corsair Builder 430W 80+ Bronze Certified ATX Power Supply ($19.99 @ Microcenter)
Optical Drive: Samsung SH-224DB/BEBE DVD/CD Writer ($16.98 @ OutletPC)
Operating System: Microsoft Windows 8.1 - OEM (64-bit) ($99.98 @ OutletPC)
Total: $397.49
(Prices include shipping, taxes, and discounts when available.)
(Generated by PCPartPicker 2014-01-11 14:25 EST-0500)