I've seen 5 frame nucs already advertised at $100 for 2009 - that's in YOUR equipment.
Brushy Mountain commercial deep: $13.50.
Brushy Mountain bottom board: $13.75.
Brushy Mountain migratory top: $13.50.
5 extra assembled frames: $11.65
If you acquired these with the free shipping deal from Brushy, you're still looking at over $150 before you figure your cost for assembly, your profit margin on the equipment, and the extra bees. I wouldn't make this split with less than four frames of brood, and I wouldn't take less than $200.