I know that Apple charges fees after accepting the device (a fee for every device sold). Are there any costs associated with enrolling to the Apple MFI program?
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You have to purchase a credit review and have your credit approved in order to enroll in the program. That is the only cost to enroll.
Be aware that this is for large companies that intend to sign an NDA, receive Apple confidential information and pay royalties for access to and/or participation in the program.
The credit check is required so that Apple can ensure your company has the financial resources to bear the costs of participating in the program:
From http://mfi.apple.com/faqs :
Why do I need to complete a credit review?
A credit review must be completed in order to determine your company's ability to meet the financial obligations associated with the MFi Program.

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As of July '14, no cost to enter, but you must own a manufacturing facility and pay for a credit-review. Does anyone have recent, first-hand knowledge of the cost of a credit review? (Link to FAQ in Old Pro's answer still valid.) – Olie Jul 21 '14 at 03:57