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I have recently started my own company with emphasis on PHP websites.
I have started off of XOOPS and made my own very very stripped down version to accomodate purely the small business, which only needs some static HTML pages with information - easily modified and updated of course. I have charged my first customer, for whom I have developed it, for almost 50 hours, because this is the time it took for me to work on it + documentation.
Future customers can expect a much much lower number of hours to get a working website, with most of the work being in the theme department and not on the contents/administration. I'll estimate the number of hours, I need to make it and when I have some more experience in this area, I'll probably make a fixed offer.
When it comes to XOOPS, it all depends on the amount of work. Will the customer need only an installation of XOOPS? Can his/her demands be met with available modules? Should I develop new ones? Is it just a matter of making a theme?
I have found competitors charging €700 for just a very simple, static HTML website, which I find a very high price. I expect my own ... Let's call it XOOPS Lite
... installation + theming + instruction to be around €500.
I do themes for €300, depending on difficulty and what I have to work with (existing site being converted to theme or start from scratch) - higher, if there is more than just theming, e.g. modification of block templates etc. Lower, if I hit a "wall" somewhere and find that I cannot do everything as the customer wants it to be.