Design GPS Tracker for Vehicles - BOM, Schematic, PCB Design, Firmware & Testing

Hi, We require to design a new low-cost GPS tracker to be used in automobiles. I need a very basic unit, my requirements are: 1) Sending GPS co-ordinates to our server at predefined time interval (20 seconds to 24 hours) via data packet (GPRS) 2) Sustain the voltage fluctuations typical in an automobile (ignition, startup, etc) 3) Work on wide voltage range (at least support both 12V & 24V) 4) Have a inbuilt battery backup - 1100 mah 5) Have flash memory which can store co-ordinates if the vehicle enters a GSM blind area and later upload the data once it gets GSM signal 6) Have internal GPS & GSM Antenna 7) The device can be programmed over the air (via sms & GPRS). We should be able to set/read IP, port, APN, APN user id, APN password, etc. Also read unit's IMEI number. Optional but desired: 8) Have motion sensor which can put the unit in sleep mode. The unit will send a message to the server while entering and exiting sleep mode 9) Detect if the vehicle ignition is on/off and send the status in the data packet 10) Some diagnostic in the hardware itself which can send reply via SMS & GPRS containing vital info like power state, battery strength, gps signal strength, gsm signal strength, ignition status, etc for trouble shooting 11) Dual side PCB 12) We should be able to update the firmware over the air or via usb I require a very low cost unit (solution) as India market is fiercely competitive. The costing part needs to be kept in mind at all the point. We can try using GPS+GPRS combo modules. Also if we can do away with micro controller / micro processor, even that will save cost. What I require: a) Bill Of Material (BOM) - I can help you out in getting prices for the components. Basic objective of this is to ensure that you have a rough idea of the components you are using and the end price of the unit. Also so that you can do a cost-benefit analysis while designing and finalizing the components. b) Schematic & PCB Design in a industry standard format and using a standard software c) Well structured and well commented Firmware, including all source code and related files. The language & IDE used. If possible the native machine code d) Help in putting together and testing three sample units e) Creating the protocols in which the unit will communicate with our server.