Apple Watch will be available to pre-order starting from April 10th while the official launch date will be on April 24th. Apple Watch will be available in three categories, Apple Watch, Apple Watch Sport as well as Apple Watch Edition. All the three types of Apple Watch are eligible for being covered by AppleCare+ program. However, there are no official words from Apple as of now.
Based on an article from 9to5Mac, there is possibility that all the three categories will be priced differently. AppleCare+ for aluminium built, entry level Apple Watch sport will be priced at $59 which includes the extended two years warranty period starting from the time of purchase. AppleCare+for the mid-tier stainless steel Apple Watch with the sport band will be priced at $79 which also includes extended two years warranty from the time of purchase. Notice that the screenshot mentions the strap too, however, it is unclear whether different strap will have different pricing of AppleCare+ or not.
The gold plated Apple Watch Edition will be priced at $999 which includes the extended three years warranty period started from the time of purchase. Note that this pricing is for the watch with a midnight blue leather band only. Apple Watch Edition itself costs as high as $17,000.
There is no further information on the accidental repairs will cost after the Apple Watch is launched officially. The AppleCare+ program will only cover limited to two visits only. Like iPhone, AppleCare+ program for Apple Watch will be available both online and in-store. AppleCare+ will be eligible to purchase within 60 days from the date of purchase, similar to iPhone too.