It’s a one-day sale at the appropriately named http://1saleaday.com/wireless/.
A Google Nexus 7 for $139. Yes, it’s a refurb, but at least it’s not a beat up preowned device.
As of this posting, there’s about 13 hours left in the sale.
Considering how there are so many Android devices to test on, at least the real, unbranded one from Google itself should give you a decent benchmark on what to expect of your Corona apps on one.
Actually I use a mega cheap 7" Android tablet for test purposes. It runs a decent Android version of 4.0.4 and it costed me about €69. (Nvsbl Vortex Color)
I usually tested my app on an iPhone 4 and when I switched to Android this cheap tablet brought to surface a lot of bugs that were unnoticed on my iPhone, due to the slower response time on the Android device. The thing is, this cheap tablet has helped me a lot to polish some bottlenecks in my app, much more than if I had a powerful Android device that would have masked them all. 
Actually I use a mega cheap 7" Android tablet for test purposes. It runs a decent Android version of 4.0.4 and it costed me about €69. (Nvsbl Vortex Color)
I usually tested my app on an iPhone 4 and when I switched to Android this cheap tablet brought to surface a lot of bugs that were unnoticed on my iPhone, due to the slower response time on the Android device. The thing is, this cheap tablet has helped me a lot to polish some bottlenecks in my app, much more than if I had a powerful Android device that would have masked them all.