The distribution cost to get the book on the iPad is free. The price must also be less than the print counterpart. 99, so you can sell at 99 cents, $1.99 etc.
Apple's requirement is that all eBook prices end in. Smashwords also said it is adding ISBN support (the codes that go on published paper or eBooks) as required by Apple, and it is preparing a large shipment of books to Sony's Ebook store. Smashwords published my eBook in nine formats and began distributing the book over a number of weeks to sites such as Barnes & Noble, Kobo, Stanza (on the iPhone), Aldiko and others. It was a very easy process, where I took a Microsoft Word file and uploaded it to the Smashwords site, set the price, and decided where I wanted the book published. The deal hasn't been announced yet, but I got the notice from Smashwords' Coker because I published my own eBook, The XBox 360 Uncloaked, on Smashwords back in December. The book has to be in the EPUB format and have a big cover image. To get books on the Apple store by launch day, Smashwords authors have to have their works submitted to Smashwords' premium catalog by March 31.