Here is the abstract of:

UBC ScanCam: an inexpensive 122-million pixel scan camera
by
Shuzhen Wang and Wolfgang Heidrich, UBC:

"In this work we present the design of a low-cost, very high resolution scan camera which can be used in image-based modeling and rendering, cultural heritage applications, and professional digital photography. The camera can take color/near-infrared images with the resolution of 122 million pixels while the camera itself can be built from off-the-shelf components for only $1200. We discuss the issues in constructing the hardware setup and the calibration process of the camera. Finally, We compare the image quatlity of this camera with a commercial SLR digital camera, and obtain a quantative measurement of the actual light sensitivity and the optical resolution."



If you already have the 8x10 (they use a $400 bender) and lenses (they use a $600 Nikkor 300M),
your cost in parts would be $200 ?