I am currently taking commissions starting as low as $10 dollars a piece.
Simple sketches: $10 a piece.
Detailed Line Work: $15 (add $10 for additional characters)
http://lackshmana.deviantart.com/art/Alley-Bat-102605448
Colors:
Add $5 per character for simple or flat colors
http://lackshmana.deviantart.com/art/Gungrave-Maximum-66673013
http://lackshmana.deviantart.com/art/Death-Note-vs-The-Dark-Knight-95628112
Add $10 per character for fully shaded colors.
http://lackshmana.deviantart.com/art/Shikapimpu-and-Kunoichi-99645553
Simple Background: $10 (detailed backgrounds vary in price)
http://lackshmana.deviantart.com/art/Heavymet